M/S MUSTAFA ASSOCIATES,,CHANDRAPUR vs. C.I.T.-3, NAGPUR
The appeal of the appellant is allowed in term of aforestated observation
ITA 167/NAG/2015[2010-11]Status: DisposedITAT Nagpur28 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 167/Nag/2015 आयकर िनधा"रण वष" / Assessment Year : 2010-2011 M/S Mustafa Associates, Nr Vasant Bhavan, Kasturba Rd. Chandrapur – 442 402(Maharashtra) Pan : Aalfm 6727 F . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax-3, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . ""यथ" / Respondent }Kjk / Appearances Assessee By : Shri S. C. Thakar Revenue By : Shri Pradeep Headoo सुनवाई क" तारीख / Date Of Conclusive Hearing : 18/02/2022 घोषणा क" तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; The Appellant Against The Revisionary Order Of Commissioner Of Income Tax-3, Nagpur [For Short “Cit”] Dt. 07/03/2015 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Dove Out Of Regular Order Of Assessment Dt. 27/11/2012 Passed U/S 143(3) Of The Act By The Income Tax Officer-Ward-2, Chandrapur [For Shot “Ao”], Filed These Appeals Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Nagpur Page 1 Of 16
For Appellant: Shri S. C. ThakarFor Respondent: Shri Pradeep Headoo
Section 143(1)Section 143(2)Section 143(3)Section 253Section 263Section 80I
253. ITAT-Nagpur Page 1 of 16
M/s Mustafa Associates, AALFM6727F
ITA No. : 167/NAG/2015 & AY : 2010-2011
2. The issue in the present controversy is, as to whether the order passed by the assessing officer u/s 143(3) can be said to be erroneous and prejudicial to the interest of the revenue within the preview of section
