DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR
In the result, appeal of the Revenue in ITA No
ITA 268/NAG/2018[2010-11]Status: DisposedITAT Nagpur29 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent
For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR
Section 143(3)Section 147Section 148Section 80I
147 its case could not have been reopened beyond a period of 4 years from the end of the assessment year. Accordingly, it was observed by the CIT(Appeals) that the notice u/s. 148 of the Act, dated 25.01.2017 was barred by limitation. Lastly, it was observed by the
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DCIT, Circle-2 Vs. M/s. Sunflag Iron & Steel