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
2(24)(x) of the Act the issue was covered
based on the jurisdictional high court decision and therefore, the issue
was debatable and law does not permit the review of each every order
after the same is considered and decided based on the law and
judicial wisdom prevalent at the time of passing the order. Not only that