VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR
In the result, appeal by the assessee stands allowed
ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263
section 263 of the Act, set aside the assessment order dated 18/12/2019, passed by the ACIT, Circle–3, Nagpur, with direction to pass a fresh assessment order after conducting necessary inquiries, as the assessment order passed by the Assessing Officer is erroneous inasmuch as it is prejudicial to the interests of Revenue. The conclusion of the learned PCIT
