SUN AND SUN INFRAMETRIC PVT. LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 22/RPR/2021[2016-17]Status: DisposedITAT Raipur25 Oct 2021AY 2016-17
Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No.22/Rpr/2021 ("नधा"रण वष" / Assessment Year : 2016-17)
For Appellant: Shri P.K. Mishra, CIT-DRFor Respondent: 30.07.2021
Section 143(3)Section 263Section 40A(3)Section 43CSection 68
2 or (ii) where revisional authority discovers fresh incriminating material after the subject order is passed even
Sun & Sun Inframetric Pvt Ltd Vs. PCIT
AY : 2016-2017
without attributing delinquency on the part of AO owing expanded meaning assigned to the expression ‘record’ in Explanation 1. 13.3
In our opinion, a subtle but real distinction between the manner of exercise
