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)
40a(ia) of the Act."
5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment u/s 147. Therefore, due date for revision proceedings u/s 263 will be reckoned from date of intimation order passed u/s 143(1) and not from date of order passed u/s