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
271D or 271E. It is pertinent to note that for the purpose of visiting the assessee with penalty under these provisions, there is no requirement of any assessment order. Let us take note the opening line of section 147, which authorizes the ld.
Assessing Officer to reopen an assessment order. In the relevant assessment year, this section contemplates
‘income escaping
