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)
292B.
4.2
Continuing further, as we see it, the assessment in the instant case is a regular assessment u/s. 143(3) of the Act, made upon service of a notice u/s.
143(2) dated 20/09/2016 on 23/03/2016 to verify the assessee’s return furnished u/s. 139 on 30/03/2016, albeit under the limited scrutiny regime (PB-II, pg. 14).
An assessment
