VIJAYA SINGH,PATNA vs. INCOME TAX OFFICER, WARD - 6(1), PATNA, PATNA, BIHAR
In the result, the appeal filed by the assessee is partly allowed
ITA 519/PAT/2024[2018-19]Status: DisposedITAT Patna28 Jul 2025AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 272A(1)(d)Section 69A
144B of the Act. No notice under proviso to section 144(1) has been given. The order as passed is arbitrary and fit to be modified. No notice under proviso to section 144(1) has been given.
(7) For that in the facts and circumstances of the case, the charge of interest u/s 234B at Rs.11,49.462/- is arbitrary, unjust