RAMESH PRASAD YADAV,KHURAI vs. INCOME TAX OFFICER , BINA
In the result, the appeal filed by the assessee is allowed
ITA 34/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleramesh Prasad Yadav, Vs Cpc, Bangalore 01, Sharma Ward, Khurai, Ito, Bina. Madhya Pradesh-470117. (Appellant) (Respondent) Pan No.Aafpy2747R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023
Section 143(1)Section 154Section 245Section 3Section 7
rectification request on 24.11.2017 u/s 154 of the Act and again on 13.04.2018 which was disposed off on 16.07.2018. On the ground that order u/s 143(1) cannot be rectified u/s 154 of the Act as the same was time barred and the mistake was not apparent from the record. On further appeal, Ld.CIT(A) also upheld the findings