PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA
In the result, the appeal filed by the assessee is allowed
ITA 285/PAT/2023[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014
Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
Section 143(2)Section 143(3)Section 147Section 148Section 151
delay is hereby condoned.
4. Brief facts of the case of the assessee are that the assessee M/s Prerna Agency pvt. Ltd. derived income from share trading, filed its return of income for AY 2013-14, and assessment u/s 143(3) of the Act was completed on 29.02.2016. Subsequently on an information received from investigation wing that M/s Prerna Agency