I.T.O. vs. M/S KUMAR CONSTRUCLTION,
In the result, the appeal of the Revenue is partly allowed
ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)
1)(a) of the 1961 Act. The Court held as under:
"...If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal.
Under section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance
