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Section 153C5 Section 2633 Section 153A(1)3 Section 153C(1)2 Section 142(1)2

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

139 on 30/03/2016, albeit under the limited scrutiny regime (PB-II, pg. 14). An assessment u/s. 153C r/w s.143(3), on the other hand, would necessarily be 4 | P a g e Nitin Sharma v. Pr. CIT a complete scrutiny assessment, initiated by the issue of notice u/s. 153A(1) for assessment of the ‘total income’. There is nothing