NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR
In the result, appeal of the assessee is allowed
ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I
152 TTJ 546: 82 DTR 373 (ITAT Chennai))
WHAT CAN BE CONSIDERED A VIEW/OPINION OF THE ASSESSING
OFFICER
WHEN IT CAN BE SAID THAT AO HAS FORMED AN OPINION/TAKEN A VIEW VIEW IS DIFFERENT THAN CHANCE RESULT
4.1. Mere taking of a view by the Assessing Officer without having subjected the claim to examination would not make it a view
