RAMESH PRASAD YADAV,KHURAI vs. INCOME TAX OFFICER , BINA

In the result, the appeal filed by the assessee is allowed

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

7 of Section 154 clearly states "no amendment under this section 3 | P a g e Ramesh Prasad Yadav vs ITO shall be made after the expiry of four years from the end of the financial year in which the order sought to be amended was passed." It is a fact that the appellant received notice from CPC on 19/09/2015