KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI
In the result, the appeal of the assessee is allowed
ITA 63/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019
Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023
For Appellant: Shri V. K. JindalFor Respondent: Shri A. K. Singh, D.R
Section 133ASection 139(1)Section 143(2)Section 270ASection 270A(9)
5. Before us, the ld. Counsel for the Assessee submitted that the time limit for revised return had already expired and after survey, the assessee had immediately offered the additional income and paid due taxes thereon. A notice under section 143(2) of the Act was issued much later before the commencement of any proceedings, therefore, it cannot be held
