Held that the assessment was completed u/s 143(3) of the Act . Revision of order to examine and consider the applicability of section 69A, 115BBE on cash deposits , provisions of section 80P(2) and 269SS of the Act is held to be not justified . ( ITA No. 702 / Mum/ 2022 dt. 6 -1—2023 )( AY. 2017 -18 )
Adhar Nagri Sahakari Paipedhi v.CIT ( 2023) The Chamber’s Journal – April – P. 144 ( Mum) ( Trib)
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Deposit from members – Revision of order to examine and consider the applicability of section 69A, 115BBE on cash deposits , provisions of section 80P(2) and 269SS of the Act is held to be not justified . [ S. 69A, 80P(2), 115BBE , 143(3), 269SS ]