Search: reassessment u/s 147

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Section 26312 Section 143(3)2

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

10B was filed together with the binding decision of honorable ITAT Jaipur dated 30.09.2014 which was available before the AO. Pertinently all these facts and the legal position, prevailed over the mind of assessing officer when he passed the subjected order and it cannot be denied that the AO is bound by the decision of the jurisdictional Hon'ble ITAT