ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,
In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250
assessed at too low a rate ; or (iii) such income has been made the subject of excessive relief under this Act
; or (iv) excessive loss or depreciation allowance or any other allowance under this Act has been computed.]
6.1 The Second Proviso relied upon by the Ld. CIT(A) has been inserted by the Finance Act, 2008, w.e.f
