KROSS LIMITED,JAMSHEDPUR vs. PCIT, RANCHI, RANCHI
In the result, the appeal of the assessee is allowed
ITA 34/RAN/2022[12-13]Status: DisposedITAT Ranchi06 Jun 2023
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 133(6)Section 143(3)Section 147Section 148Section 263Section 263(2)Section 56(2)(vii)
section 263(2) of the Act mandates that no order shall be passed u/s 263 of the Act after expiry of two years from the end of financial year in which the order sought to be revised was passed. The ld. Counsel for the assessee submitted that in the present case, the assessment was originally framed by the Assessing Officer
