M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR
ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68
292B to sustain a notice from being declared invalid merely on the ground of mistake committed by the Assessing Officer in the notice, however, the issue here is not with regard to the mistake / error committed by the Assessing Officer while seeking an approval from the Addl.CIT, but, whether there was due application of mind by the Addl.CIT while giving
