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
292B provides that where an assessee has appeared in any
proceeding, it shall be deemed that any notice under any provision
of this Act, which is required to be served upon him, has been duly in time. There is a proviso attached to the section which says that
nothing contained in this section shall apply where the assessee has
raised