94 results for “TDS”+ Section 143(3)clear
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In the result, appeal of the assessee is allowed
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.124/Srt/2022 "नधा"रण वष"/Assessment Year: (2018-19) (Physical Hearing) Shankar Zethabhai Patel, Vs. The Pcit(Central), 505, Sraynik Park Appartment, Rander Surat. Road, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cfepp7235M Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 15/06/2023 Date Of Hearing Date Of Pronouncement 28/08/2023
143(3) of the Income-Tax Act, 1961 (here in after 'the Act') on 28.12.2019, by the Assessing Officer accepting the returned income. 3. Later on, Learned Principal Commissioner of Income-Tax (in short “Ld PCIT”) has exercised his jurisdiction under section 263 of the Income-Tax Act, 1961. On perusal of the assessment records, it was noticed