SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR
In the result, the appeal filed by the assessee is allowed
ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B
72A was disallowed. On 30-4-2009,\nthe Commissioner issued the impugned notice under section 263 on the\nground that the assessment order passed on 27-12-2007 was erroneous\nand prejudicial to the interests of the revenue. The assessee challenged\nsaid notice contending that though, in form, the Commissioner had\nsought to revise the order dated
