DY. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE NAGPUR, NAGPUR vs. VIDHARBHA BAHUUDESHIYA SHIKSHAN SANSTHA, NAGPUR, NAGPUR
In the result, the appeal filed by the Revenue is dismissed
ITA 789/NAG/2025[2017-18]Status: DisposedITAT Nagpur19 Feb 2026AY 2017-18
Bench: Shri R. K. Pandaassessment Year : 2017-18
For Appellant: Shri Abhishek Kumar, AdvFor Respondent: Shri Surjit Kumar Saha Sr.DR
Section 12ASection 131Section 132Section 142(1)Section 143(2)Section 148Section 148ASection 68Section 69C
section 148A of the Act dated 22.07.2022 was passed. Accordingly, notice u/s 148 of the Act dated
25.07.2022 was issued after obtaining prior approval from the competent authority.
The assessee in response to the notice u/s 148 of the Act filed its ITR on 10.02.2023 declaring same income as admitted in the original ITR. The Assessing
Officer issued a notice