M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR
ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15
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
260A.
8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul
Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions
