GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY
Appeal is dismissed in above terms
ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13
Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote
For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4
1. “On the facts and in the circumstances of the case and in law, the order passed by the Hon'ble Pr. CIT under section 263 of the Income-tax Act, 1961 ('the Act') is illegal, invalid and even otherwise bad in law.
2. The Hon'ble Pr. CIT erred in passing the order under section 253
