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Section 26311 Section 143(3)4

CITY LAND ASSOCIATES,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, assessee’s appeal stands dismissed

ITA 27/NAG/2021[2016-17]Status: DisposedITAT Nagpur14 Feb 2025AY 2016-17

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri R.B. AtalFor Respondent: Shri Sandipkumar Salunke

Section 133ASection 143(3)Section 263

276C and 277. On the other hand, it was contended on behalf of the Department that the Commissioner was entitled to initiate 7 City Land Associates ITA no.27/Nag./2021 proceedings either suo motu or on the basis of information given by the Departmental authorities or by audit, that there was no bar in the exercise of powers under section