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
277 Taxman 155/ 200 DTR
417/ 320 CTR 456 (Bom.) has taken the view that, six months should reckon from the date, when assessee got knowledge of order.
The wording of section 154(7) is pari-materia to section 154(7) of the Act which reads as “no amendment under the section shall be made after expiry of four year
