SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

234C of the Income Tax Act, 1961. b. The other grounds of appeal here under are urged without prejudice to one another: 1. On the facts & circumstances of the case, the order of the learned Assessing Officer is without jurisdiction and is void ab-initio as he has erred in initiating proceedings u/s 147 148 without existence of the condition

VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA

In the result, the appeal filed by the assessee is allowed