ASRA AHMED ,HYDERABAD vs. ADIT (INTERNATIONAL TAXATION)-2, HYDERABAD
In the result, appeal filed by the assessee in I
ITA 157/HYD/2024[2017-18]Status: DisposedITAT Hyderabad29 Oct 2024AY 2017-18
Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.156/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18)
For Respondent: Shri B.Bala Krishna, CIT, DR
Section 132Section 144C(13)Section 144C(5)Section 148Section 153ASection 153BSection 153CSection 48Section 56
293/-.
5. Aggrieved by the final assessment order, the assessee is in appeal before us.
6. The ld.Counsel for the assessee submitted that the final assessment order passed by the Ld.AO u/s 153C r.w.s.144C(13) dated 19.01.2024 is barred by limitation, because as per section 153B of the Act, when notice is issued u/s 153C on 30.03.2022, the time limit
