PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA
In the result, the appeal filed by the assessee is allowed
ITA 285/PAT/2023[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014
Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
Section 143(2)Section 143(3)Section 147Section 148Section 151
Section 151 of the Act was provided to the assessee.
The assessee filed objection and also filed copy of financial statement, ledger copy of Rashidhan Traders Pvt. Ltd., copy of MCA details, copy of HDFC bank statement and copy of tax audit. AO after considering the objection as well as document held that an amount