NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA
In the result, appeal of the assessee is allowed
ITA 224/PAT/2022[2017-18]Status: DisposedITAT Patna30 Mar 2023AY 2017-18
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18
For Appellant: Shri Ankit Kumar,FCAFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 143(3)Section 263Section 263(1)Section 263(2)
condone the delay and proceed to admit the appeal for hearing.
3. The assessee has taken four grounds of appeal which are reproduced as under:
“1. Ground 1:
The learned PCIT has erred in law, for issuance of notice [DIN & Notice No:
ITBA/REV/F/REV1/2021-22/1 038620636(1) Dated 11/01/2022, attachment thereon] and passed order [DIN & Order No: ITBA/REV/F/REV5/2021-
22/1042288650(1) dated 31/03/2022