SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

b. The other grounds of appeal here under are urged without prejudice to one another: 1. On the facts & circumstances of the case, the order of the learned Assessing Officer is without jurisdiction and is void ab-initio as he has erred in initiating proceedings u/s 147 148 without existence of the condition precedent for such invocation. The learned Assessing

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

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