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
132 of IT Act on 19.01.2017. as per second proviso to section 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
