LAVANYA ESTATES PRIVATE LIMITED,PATNA vs. ITW WARD 2 (1) PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 342/PAT/2023[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18
Bench: Shri Rajpal Yadav & Shri Rajesh Kumari.T.A. No. 342/Pat/2023 Assessment Year: 2017-18 Lavanya Estates Private Limited Vs Income Tax Officer, Kasim Colonydargah Road Ward 2(1), Mahendru, Sultanganj, Lok Nayak Bhawan, Dakbanglow, Patna-800 001 Patna, Bihar-800 006 [Pan : Aadcl0333R] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent)
For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ajay Kr. Shukla, DR
Section 142(1)Section 143(2)Section 143(3)Section 154
demonetization period though it was not stated in the notice that whether it was limited scrutiny or complete scrutiny. The case of the assessee supported by the decision of Tribunal, Delhi Bench in case of Dev Milk Foods
Pvt. Ltd. Vs. ACIT in ITA No. 6767/Del/2019 dated 12.06.2020, held as under:-
“6.0 We have heard the rival submissions and have
