DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW
ITA 617/LKW/2019[2014-15]Status: DisposedITAT Lucknow28 Nov 2025AY 2014-15
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
Section 143Section 143(3)Section 251Section 263
234 ITR 541. 8. The Ld.CIT(A)-2, Lucknow has erred in law and on facts in in directing to compute the income in the order u/s 143(3)/263 on the basis of returned income and not on the basis of assessed income u/s 143(3) without appreciating the fact that the provisions of section
