2016 (9) TMI 64

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..... ion 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." - Decided in favour of assessee. - ITA No.349, 350 of 2009 - - - Dated:- 21-7-2016 - Girish Chandra Gupta And Arindam Sinha, JJ. For the Appellant : Mr. M. P. .....

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..... s Pvt. Ltd.(2007) 291 ITR 500 to the effect that in case of processing of a return under Section 143(1) of the Act, the disallowance can be made under Section 14A of the Act in such a case? The question for consideration is at the hearing reframed as follows: - Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was correct in holding tha .....

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