SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

153C of the Act declaring total income of Rs.2,54,100/- for A.Y.2014-2015, Rs.4,19,890/- for A.Y.2015- 2016 and return of income u/s. 142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

153C of the Act declaring total income of Rs.2,54,100/- for A.Y.2014-2015, Rs.4,19,890/- for A.Y.2015- 2016 and return of income u/s. 142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

153C of the Income Tax Act, 1961 is bad in law.”\nPage 2\nITA Nos. 17 to 22/PAT/2022\nSmt. Anita Devi; A.Ys. 2011-12 to 2016-17\n03. The Id. Counsel for the assessee submitted that the issues raised in\nthe additional ground are purely legal issue. The Id. AR further\nsubmitted that no verification of facts is required

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

153C of the Income Tax Act, 1961 is bad in law.\"\nPage 2\nITA Nos. 17 to 22/PAT/2022\nSmt. Anita Devi; A.Ys. 2011-12 to 2016-17\n03. The Id. Counsel for the assessee submitted that the issues raised in\nthe additional ground are purely legal issue. The Id. AR further\nsubmitted that no verification of facts is required

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

153C of the Income Tax Act, 1961 is bad in law.”\nPage 2\nITA Nos. 17 to 22/PAT/2022\nSmt. Anita Devi; A.Ys. 2011-12 to 2016-17\n03. The Id. Counsel for the assessee submitted that the issues raised in\nthe additional ground are purely legal issue. The Id. AR further\nsubmitted that no verification of facts is required

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

153C of the Income Tax Act, 1961 is bad in law.”\nPage 2\nITA Nos. 17 to 22/PAT/2022\nSmt. Anita Devi; A.Ys. 2011-12 to 2016-17\n03. The Id. Counsel for the assessee submitted that the issues raised in\nthe additional ground are purely legal issue. The Id. AR further\nsubmitted that no verification of facts is required