SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI
In the result, the appeal of the assessee is allowe
ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16
Bench: Dr. M. L. Meena & Shri Anikesh Banerjee
Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40
disallowance, deduction, etc., it is incumbent upon the Commissioner not to exercise his suomotu revisional incumbent upon the Commissioner not to exercise his suomotu revisional incumbent upon the Commissioner not to exercise his suomotu revisional powers unless supported by adequate reasons for doing so; that if a query is nless supported by adequate reasons for doing so; that