BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA
In the result, the appeal of the assessee is allowed
ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 133ASection 142(1)Section 143(2)Section 263
270A has been initiated separately on this point for misreporting of income”.
5. The ld. Pr. CIT has perused the record and formed an opinion that this assessment order is erroneous and prejudicial to the interest of revenue. Therefore, he took cognizance under section 263. The show-cause notice issued upon the assessee under section 263 is placed on record
