MARIAPPAN AUSTIN PRAKASH,BENGALURU, KANRNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VISAKHAPATNAM
ITA 89/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2022-23
Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 195Section 9(1)(i)
condone the delay overlooked the\nimplied powers which subsection (7) to Section 144C of the Act grants,\nwithout demarcating any timeline thereof.”\nPage. No 5\nI.T.A.No.89/VIZ/2025\nVijay Mariappan Austin Prakash\n5.\nThe issues emanating out of the above grounds is as follows: -\ni.\nii.\niii.\nValidity of the final assessment order passed beyond the\nlimitation period as specified under
