ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA
In the result, the appeal filed by the Revenue is allowed
ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115JSection 143(3)Section 148Section 250
433 (Delhi)/[2002] 256 ITR 1 (Delhi)/[2002]
I.T.A. No.: 108/PAT/2020
Assessment Year: 2011-12
M/s. Sun Comtech Pvt. Ltd.
174
CTR
617
(Delhi)[19-04-2002]
and Kumar
Stores vs.
Commissioner of Income-tax
[2012]
21
taxmann.com
91
(Patna)/[2012] 340 ITR 90 (Patna)/[2012] 250 CTR 62 (Patna)[20-
05-2011]. However, the Ld. CIT(A) went through