M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR
ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68
block assessment made u/s158BB r/w sec158BH. However, the said s.158BB and 158BH are not applicable for the AY u/c. The assessment for the AY u/c in this case has been framed under the sec153A, wherein, such words as referred to by the Hon‟ble SC does not
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Maheshwari Coal Beneficatgion & Infrastructure