The Commissioner of Income Tax-III, vs. Sri. Sudheer Reddy
ITTA/382/2010HC Telangana21 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
For Appellant: - Commissioner Of Income Tax Central KanpurFor Respondent: - M/S Gopi Apartments
Section 132(1)Section 142ASection 143(2)Section 148Section 153Section 153CSection 226Section 253Section 253(1)(b)Section 260
142A?
5. Whether Hon'ble ITAT was justified in traveling beyond the
scope of section 253 of the I.T. Act which prescribes orders which
may be appealed against by an appellate before the Hon'ble
Tribunal. A reference to valuation cell is neither an order of the
Assessing Officer nor included in the orders passed by the
Assessing Officer
