AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR
In the result, the stay application filed by the assessee is dismissed
ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13
Bench: Shri Kul Bharatshri Manish Borad
Section 143(3)Section 147Section 263
section 263(2), the notice issued on 30-4-
2009 was barred by limitation.
6.4 In Tata Power Company Ltd. Vs. PCIT (2021) 90 ITR TRIB
(Trib) 554 (Mum), it was held that:
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"10. A perusal of the reasons recorded for reopening of assessment under s. 147 of the Act, as reproduced in the body
