NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD
In the result, all the three appeals filed by the assessee are dismissed
ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14
Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I
condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been