THE MUZAFFARPUR CENTRAL CO-OPERATIVE BANK LTD,MUZAFFARPUR vs. ACIT, CIRCLE-2, MUZAFFARPUR
In the result, the appeal of assessee is allowed for statistical purpose
ITA 87/PAT/2019[12/03/2019]Status: HeardITAT Patna05 Jul 2022
Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]
Section 139Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 32(2)Section 36(1)(viia)Section 72
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The Muzaffarpur Central Co-operative Bank Ltd.
AY 2010-11
6. For that the issuance of notice u/s 148 is wholly without jurisdiction and illegal on the ground that there is no reason to believe that income chargeable to tax has escaped assessment. Thus the consequential assessment made u/s 143(3)/147 cannot be sustained.
7. For that
