Assessee challenges assumption of jurisdiction under section 153C of the Income Tax Act, 1961
Last updated: 24 July 2021
Court :
ITAT Ahmedabad
Brief :
Present four appeals are directed against common order of the ld.CIT(A)-12, Ahmedabad dated 13.3.2018 passed for the Asstt.Year 2012-13 to 2014-15. Out of the above four appeals, ITA No.1286/Ahd/2018 is a cross appeal at the instance of the Revenue in the Asstt.Year 2014-15; rest three appeals are by the assessee. Since common issues are involved, therefore, we heard all these appeals together and deem it appropriate to adjudicate them by this common order.
Citation :
ITA No.1286/Ahd/2018
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