M/S CHARIS AGRO AND COLD STORAGE,BELGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BELGAVI
In the result, the appeal of assessee is dismissed
ITA 19/PAN/2019[2013-14]Status: DisposedITAT Panaji20 Sept 2023AY 2013-14
Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi
For Appellant: Shri Balu AnandFor Respondent: Shri P.S. Shivshankar
Section 154Section 263Section 45(4)
delay of 05
days are condoned.
3. The ld. AR vehemently argued that the order passed by the Pr. CIT u/s. 154 of the Act modifying its own order passed u/s. 263 of the Act directing the AO to examine the issue of non-levy of capital gains as per section 45(4) of the Act is not maintainable