SHRI GURVINDER SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE
ITA 691/IND/2016[2009-10]Status: DisposedITAT Indore21 Dec 2023AY 2009-10
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2009-10 Gurvinder Singh Bhatia, Addl. Cit, 8/5, Bcc House, Range 3, बनाम/ Manormaganj, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Abhpb 5245 N Assessee By Shri Harsh Vijaywargiya, Ca & Ld. Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 19.12.2023 Date Of Pronouncement 21.12.2023
Section 10(34)Section 143(3)Section 14A
reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee u/s 154 for any assessment year beginning on or before the 1st day of April, 2001.”
Section 14A(3) clearly says that section 14A(2