M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM
In the result, the appeal of the assessee is partly allowed
ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01
Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.
For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A
8. Through Ground no. 2, the assessee has challenged
the issuance of Notice u/s 143(2) which is illegal and time
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M.LODHA IMPEX,RATLAM.
barred as prescribed in proviso to clause 2 to Section 142
of the Income-tax Act, 1961. 9. The Ld. Counsel for the assessee contended that the
assessee firm derives income from manufacturing of
Umbrella
