DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E
153, assess or reassess such income and also
6
Assessment Year: 2012-2013
Dolly Ghosh any other income chargeable to tax, which has escaped assessment and which came to his notice subsequently……………….”.
7. A perusal of the section would indicate that there should be an information possessed by the ld. Assessing
Officer, which goad him to form an opinion that
