PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA
In the result, the appeal of the assessee is allowed
ITA 432/PAT/2024[2015-16]Status: DisposedITAT Patna05 Sept 2024AY 2015-16
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 133(6)Section 142(1)Section 142(2)Section 143(1)Section 143(3)Section 147Section 148
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Punrasar Jute Park Limited proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year):
Provided that where an assessment under sub-section (3) of section
