SUNYNA KUMAR GUPTA,PATNA vs. DCIT, CIRCLE-4, PATNA
In the result, the appeal of the assessee is allowed
ITA 90/PAT/2017[2012-13]Status: DisposedITAT Patna16 Mar 2018AY 2012-13
Bench: Sh. N. K. Sainiita No. 90/Pat./2017 : Asstt. Year : 2012-13 Sunyna Kumari Gupta, Vs Deputy Commissioner Of Income Prop: M/S Sona Drug Agency, Tax, Circle-4, Road No. 1, Lohanipur, Rajendra Patna Nagar, Patna-800016 (Appellant) (Respondent) Pan No. Addpg6521C Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement :16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 09.02.2017 Of Ld. Cit(A)-2, Patna.
For Appellant: Sh. K. N. Prasad, AdvFor Respondent: Sh. Abhay Kumar, Sr. DR
Section 234ASection 234BSection 234D
234B, u/s 234D and 244A is arbitrary and unjust.
5. For that the appellant reserves her right to file detailed submission at the time of hearing.
6. For that the appellant craves leave to urge, add or alter any other ground or grounds at the time of hearing.”
3. Ground Nos. 1, 5 & 6 raised by the assessee are general