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Section 2634 Section 143(2)2 Section 142(1)2 Section 1272 Section 143(3)2 Survey u/s 133A2

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 124/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 127Section 142(1)Section 143(2)Section 143(3)Section 263

2 Assessment Year: 2018-2019 BBCPL- SKPL (JV) 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna on 13.01.2021 by exercising the powers under section 127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA