ITO-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD, MUMBAI
In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:
ITA 193/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18
Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent
For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)
reassessment has to be based on fulfllment of certain prec fulfllment of certain precondition and if the concept of “change ondition and if the concept of “change of opinion” is removed, as contended on behalf of the of opinion” is removed, as contended on behalf of the of opinion” is removed, as contended on behalf of the Department, then
