LAVANYA ESTATES PRIVATE LIMITED,PATNA vs. ITW WARD 2 (1) PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 342/PAT/2023[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18
Bench: Shri Rajpal Yadav & Shri Rajesh Kumari.T.A. No. 342/Pat/2023 Assessment Year: 2017-18 Lavanya Estates Private Limited Vs Income Tax Officer, Kasim Colonydargah Road Ward 2(1), Mahendru, Sultanganj, Lok Nayak Bhawan, Dakbanglow, Patna-800 001 Patna, Bihar-800 006 [Pan : Aadcl0333R] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent)
For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ajay Kr. Shukla, DR
Section 142(1)Section 143(2)Section 143(3)Section 154
disallowances, the assessee would be given a fair opportunity to explain his position on the proposed additions/disallowances in accordance with the principle of natural justice. In this regard, the Assessing Officer shall issue an appropriate show-cause notice duly indicating the reasons for the proposed additions/disallowances along with necessary evidences/ reasons forming the basis of the same. Before passing
