INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

section 148 of the Act.\n6. The Id. AO erred in not issuing notice u/s 143(2) of the I.T. Act.\n7. Without prejudice to the above grounds, the Id. AO erred in disallowing

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 144 of the Act. It is immaterial whether the AO has passed the order u/s. 143(3) or 144 of the Act, when there is a return and the AO wanted to disallow some claim, it is mandatory on the part of the AO to issue a statutory notice u/s. 143(2

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

section 143(2) and applicable board\ncirculars and instructions.\n4. As regards disallowance under Section_14A_u/s Rule\n8D(2