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Section 1445 Section 143(2)3 Section 1483 Section 1473 Section 12A2

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

254/ - It is clear from the assessment order that CIT(A) has quashed the 147 proceedings without going into merits relying wrongly on 2nd proviso to 147 of IT Act, 1961. The CIT(A) has erred on facts and on law as mentioned in AO's report. 4. On the date of hearing on 03.07.2024, rival contentions were heard