BARDC BANK,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
In the result, the appeal filed by assessee is allowed
ITA 294/PAN/2024[2013-14]Status: DisposedITAT Panaji19 Jun 2025AY 2013-14
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.294/Pan/2024 (A.Y. 2013-14) Bardc Bank Bhatkal, Vs National E – Pld Bank, Main Road, Assessment Centre . Uttara Kannada, Delhi-110001 Bhatkal S.O. Karnataka-581320. Pan .No. Aaaap1731G (अपीलाथ"/Appellant) (""यथ"/Respondent)
Section 143(3)Section 144Section 147
153 referred to as the relevant assessment year) :
Provided that where an assessment under sub- section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of relevant assessment year, unless any income chargeable to tax has escaped
