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Section 1547

GREENREV VENTURES PRIVATE LIMITED,PATNA vs. ACIT CIRCLE 1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 347/PAT/2023[2011-12]Status: DisposedITAT Patna24 Sept 2024AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 154Section 246A

246A is maintainable against an order passed under section 154. However, while giving dictation, we find that the alleged order passed under section 154 of the Income Tax Act is actually not an order. The alleged letter of the ld. Assessing Officer reads as under:- “Subject: Online service of Orders- letter Sub.: Your letter dated 07.12.2022 regarding demand notice