ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. INDRANI PRASAD , NEW DELHI
In the result, the appeal is treated as allowed”
ITA 467/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11
Bench: Shri A.M. Alankamony & Shri S.S. Godara
For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)
Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271
197 and CIT v. Salarpur
Cold Storage (P.) Ltd. [2014] 50 taxmann.com 105/(2015)
228 Taxman. 7/15/2019 www.taxmann.com. 6/7 48 (All.)
(Mag.) and the decision of the Madras High Court in Sapthagiri Finance & Investments v. ITA /2012j 25
taxmann.com 341/210 Taxman 78 (Mag.), that Section 292
BB of the Act would apply insofar as failure of 'service' of notice