LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR
In the result, appeal filed by the assessee for assessment year 2017–18
ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)
147 of the Act.
This is for the reason that, by issuing notice under section 263, the issues which were not subject matter of re-assessment proceedings, were sought to be revised and hence, the limitation period would run from intimation order passed under section 143(1) of the Act. The learned Counsel, in support of these arguments, placed reliance
