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Section 1478 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction2 Disallowance2 Addition to Income

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10

Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

747 could be invoked 1 initiated for making fishing and roving enquiries. Further, no proceeding under 147 could be invoked / initiated for making the impugned addition of Rs. 5,37,4451- being income from other sources. The resorting of the provisions of section 147 / 148 is arbitrary, unjustified, void ab-initio and bad in law. In any case, the assessment