ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA
ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 132Section 143(2)Section 153ASection 68
D E R
Per Rajpal Yadav, Vice-President (KZ):-
The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3,
Patna dated 02.01.2019 passed for Assessment Year
2012-13. 2. The Revenue has taken four grounds of appeal, but its grievance revolves around a single issue, namely ld.
CIT(Appeals) has erred
