SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI
In the result, appeal is partly allowed
ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019
Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14
For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54
153 A(l) of income tax act. The assessment order passed by Assessing Officer for A/Y 2013-14 and for which appeal was pending has abated on the date search is initiated i.e 19.01.2017. Order passed by Honourable CIT (appeal) dated 16.10.2017 is a void order.
The order is passed on assessment which has abated. Assessee brought this fact
