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
194J on roaming charges paid to other network operators. These issues were different from the subject matter of reassessment order. The Delhi High
Court held that the subject matter is different since the Commissioner has found error in regular assessment order, hence limitation shall commence for regular assessment order."
6.3 In Ashok Buildcon Ltd. Vs. ACIT