ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

u/s 143(3)/147 which were included in the grounds of appeal raised by the assessee in the appeal filed in respect of this assessment order. It is relevant to reproduce the provisions of section 147 of the Act in this regard as relevant for the impugned AY 2005-06 on the date of issue of the notice under section