HARE KIRSHNA FOOD PRODUCTS,MORADABAD vs. PR.COMMISSIONER OF INCOME TAX, BAREILLY
In the result, the appeal of the assessee in ITA no
ITA 73/LKW/2022[2011-2012]Status: HeardITAT Lucknow21 Oct 2022AY 2011-2012
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year:2011-12
Section 143(2)Section 143(3)Section 147Section 148Section 263Section 40A(3)
29A of the Arbitration and Conciliation Act, 1996 section 12A of the Commercial Courts Act, 2015
and provisos [b] and [c] of section 138 of the Negotiable Instruments
Act, 1881 and other laws, which prescribe period[s] of limitation for instituting proceedings, outer limits [within which the court or tribunal can condone] and termination of proceedings.”
Thus , excluding this period
