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Section 153A7 Section 80I6 Section 1323 Section 1472

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

reassessment under section 147, it was clear that the later makes a fresh assessment of the entire income of the respondent/ assessee and hence, the Hon'ble High Court was right in proceeding on the basis that the earlier assessment order had been effaced by the subsequent order. Thus, it is submitted that the ratio laid down in Sun Engineering