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Section 26316 Section 14712 Section 143(1)4 Section 263(2)2 Section 1482 Section 143(3)2 Reassessment2 Reopening of Assessment2 Limitation/Time-bar

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)

195 Taxmann 177 (Bom.). It was contended by the learned Counsel that the learned Commissioner also cannot revise the assessment on other issues and cannot do something which the Assessing Officer cannot do so. The learned Counsel for the assessee further contented that the time limit for initiating show cause notice under section 263 of the Act would run from