Jurisdiction U/s. 263 cannot be assumed for non-communication of Form 3CL by DSIR to DIT (E)

Century Seeds Private Limited Vs DCIT (ITAT Hyderabad) With reference to the finding of the Ld. CIT that the Form 3CM and 3CL are not filed which are mandatory, it was the submission that assessee has filed Form 3CM in letter format issued by DSIR granting renewal of recognition up to 3 1.03.2015 by the letter dated 18.04.2011 before the A.O. So the finding of CIT is not correct. Further, it was submitted that the Form 3CL is a communication by DSIR to the DIT (E) and referred to Rule 6 (7A) to reiterate that assessee had no role in that, except filing form in 3CK which it did. Since the asses...