DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA
In the result, all the appeals of the Revenue in ITA No
ITA 299/PAT/2023[2020-21]Status: DisposedITAT Patna15 Oct 2024AY 2020-21
Bench: Shri Rajpal Yadav & Dr. Manish Borad
For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I
disallowances u/s 801A which is against the Principle of Equity and Natural Justice and no opportunity of being heard was given to the appellant. It is a matter on record and fact that during the course of assessment proceeding the appellant has submitted the computation of income as well as Form 10 CCB. Further, a detailed submission was submitted
