THE PR. COMMISSIONER OF INCOME TAX, vs. BASHIR AHMED ABDIRRAJ AM MATTE
The appeal is hereby dismissed
ITA/100039/2023HC Karnataka27 Jan 2026
Bench: M.I.ARUN,B. MURALIDHARA PAI
Section 142A(6)Section 143Section 143(3)Section 153Section 260ASection 263
reassessment
or
recomputation.
11.
Section 153(3) of the Act reads as under:
“(3) Notwithstanding anything contained in sub-sections (1),
(1A) and (2), an order of fresh assessment or fresh order
under section 92CA, as the case may be, in pursuance of an
order
under section
250
or
section
254 or section
263 or section
264,
setting
aside
