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Section 26312 Section 143(3)12 Section 153A12 Section 1324 Section 133A4 Section 142(1)4 Charitable Trust4 Addition to Income4 Survey u/s 133A

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

Section 153A of the Act for all the four years without having any valid jurisdiction u/s 263 of the Act. The Ld. A.R. submitted that the AO has conducted detailed enquiries on all these issues as raised by the Ld PCIT by calling for information from the assessee in the questionnaires issued with notices