ANUP KUMAR HUF,PATNA vs. ACIT, CENT. CIR-1, PATNA, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 192/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jul 2025AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna
Section 133ASection 142(1)Section 143(2)Section 246Section 251Section 5
1) of section 5 of DTVSV, 2020. The provision of section 251(1A) read with provision of section 246 confers no jurisdiction upon the office of ld. Commissioner to permit withdrawal of an appeal until the conditions of section 251(1A) are fulfilled and, therefore, dismissed the appeal of the assessee.
6. On the other hand, ld. Departmental Representative pleaded
