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2 results for “charitable trust”+ Revision u/s 263clear

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Key Topics

Section 143(3)4Section 2634Section 1483Section 142(1)2Section 1472Section 271D2

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 12ASection 142Section 142(1)Section 143(3)Section 263

revision order of Ld. CIT(Exemption), Patna vide Memo No. CIT(E)/Pat/u/s.263/2017- 18/5311-13 dated 12.03.2018 u/s, 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”)passed against the assessment order by the DCIT, Exemption Circle, Ranchi u/s.143(3) of the Act, dated 03.11.2016. 2. Assessee has raised three grounds, all of which relate to assumption

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

u/s 148, filed return of income in compliance to this notice and also corresponded with the Assessing Officer. Therefore, it appears that many of the objections raised against re- assessment proceedings are superfluous. Ongoing through the record, it is found that the appellant has filed written submission, the content of 5 Assessment Year: 2012-2013 Dolly Ghosh which is reproduced