AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA
In the result, the appeal of the assessee is allowed
ITA 1/PAT/2022[2013-14]Status: DisposedITAT Patna09 Oct 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 143(3)Section 154Section 40A(3)
section 154 of the Income Tax Act that the intention to rectify the assessment order was intimated to the assessee vide a notice dated 18.12.2018 and the copy of this notice has been placed on record at page no. 13 of the paper book.
In the alleged show-cause notice, the ld. Assessing
Officer has proposed the rectification under
