JOINT.COMMISSIONER OF INCOME TAX RANGE -I, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)
The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA
ITA 21/BIL/2012[2006-07]Status: DisposedITAT Raipur06 Nov 2019AY 2006-07
Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.
For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)
147 and 148 of the Act before issuing notice under section 148 of the Act.
1(c) That on the facts and in tire circumstances of the case, the CIT(Appeals) erred in upholding tire action of the Assessing officer in making addition/
disallowances on the other issues which were not the subject matter for the initiation of reassessment proceedings