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
56[Assessing] Officer 57[has reason to believe58] that any income chargea- ble to tax has escaped assessment58 for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess58 such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course
