MR. CARMO VASCO JACINTO FURTADO,MARGAO vs. ITO, INTERNATIONAL TAXATION, MARGAO
In the result, both the appeals are allowed
ITA 21/PAN/2021[2008-09]Status: DisposedITAT Panaji13 Sept 2023AY 2008-09
Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.21/Pan/2021 "नधा"रण वष" / Assessment Year : 2008-09 Carmo Vasco Jacinto Furtado, Vs. Ito, C/O. Shyam J. Kamat, International Taxation, 17/A, Ist Floor, Shriji Complex, Margao Near Hotel Manoshanti, Dr. Gama Pinto Road, Panaji, Goa– 403 001 Pan : Aaqpf6921P Appellant Respondent
Section 143(2)Section 143(3)Section 148Section 292B
section 292BB was outside the purview of ld. CIT(A) in giving
effect to the Tribunal order in the second round. Since the only
issue was about considering whether notice u/s.143(2) was issued
within the stipulated period and it has been abundantly seen that
such notice was issued beyond the period as prescribed in the
statute, we are satisfied