VISHWA INFRAWAYS PVT. LTD. vs. ASSISTANT COMMISISONER OF INCOME-TAX ,,
In the result, appeals of assessee in ITA Nos
ITA 598/PUN/2015[2011-12]Status: DisposedITAT Pune28 Nov 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.596, 597 & 599/Pun/2015 यििाारण वषा / Assessment Years :2009-10, 2010-11 & 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Commissioner Of Income Tax (Central), …. प्रत्यथी / Respondent Nagpur आयकर अपीऱ सं. / Ita No.598/Pun/2015 यििाारण वषा / Assessment Year : 2011-12 Vishwa Infraways Pvt. Ltd., A-2/3, Pramukh Vihar, Naroli Road, अऩीऱाथी/Appellant Silvasa – 396230 …. Pan: Aaccv7999Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle-1, Nashik
For Appellant: Shri Pramod ShingteFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 153CSection 153DSection 263
u/s 263. 5. The assessee in ITA Nos.596, 597 & 599/PUN/2015 has challenged the exercise of jurisdiction by the Commissioner under section 263 of the Act against assessment order passed under section 143(3) r.w.s. 153C of the Act.
6. The learned Authorized Representative for the assessee pointed out that the jurisdictional issue of exercise of revisionary power by the Commissioner