DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD
ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10
Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha
For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I
153B and section 153C, all other provisions of the Act shall apply to the assessment made under section 153A. Hence, provisions of Chapter VI-A are applicable to proceedings under section 153A and in this regard, he relied upon the decision of ITAT Pune Bench in the case of Malpani
Estates Vs. ACIT reported in (2014) 64 SOT 105 (Pune