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Section 153A15 Section 2505 Section 133A5 Section 1485 Section 143(3)5 Capital Gains5 Reopening of Assessment5 Addition to Income5 Search & Seizure5

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

24A to submit that the assessee has duly filed the reply to the aforesaid queries of the Assessing Officer. The Ld. Counsel for the assessee in this respect has pleaded that once the issue has been specifically examined by the Assessing Officer, thereafter, the reopening of the assessment relating to the same issue is nothing but change of opinion

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed