SHRI ATUL K. PATEL,SURAT vs. PR. CIT-3, SURAT, SURAT
In the result, appeal of the Assessee is allowed
ITA 267/SRT/2018[2013-14]Status: DisposedITAT Surat09 Nov 2021AY 2013-14
Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.267/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Atul K. Patel, V Principal Commissioner Of Income B-34, Kalpana Society-2, Rander Road, Tax-3, Aaykar Bhavan, Majura S. Adajan Patiya, Surat. Gate, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackpp 4749 F (Assessee) (Respondent)
For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Ritesh Mishra, CIT-DR
Section 143(3)Section 263Section 54B
147 of the Act. The said submission is fallacious. An order of assessment can be passed either in terms of sub section (1)of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such
