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
154 read with section 143(3) of the Income
Tax Act, 1961 (the Act).
2. Besides the grounds raised in the memorandum of appeals , the assessee has also raised additional grounds before us which are reproduced hereunder
“1. For that on the facts of the case the AO was wrong in adding other points when the scrutiny was fixed