RUBAN PATLIPUTRA HOSPITAL PRIVATE LIMITED,PATNA vs. CIT, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 653/PAT/2024[2014-15]Status: DisposedITAT Patna26 May 2025AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 653/Pat/2024 Assessment Year: 2014-2015 Ruban Patliputra Hospital Private Limited,……………………………………….………Appellant 19, Patliputra Colony, Patna-800013, Bihar [Pan:Aafcr2222R] -Vs.- Nfac,…………………………………………….…...Respondent New Delhi, Appearances By: Shri A.K. Rastogi, Sr. Advocate, Appeared On Behalf Of The Assessee Sm. Rinku Singh, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R
Section 143(2)Section 148Section 271(1)(c)Section 35A
44,303/-. The case was selected for scrutiny under CASS. The case was received to complete the re- assessment proceedings under section 148 of the Income Tax Act,
1961 as the assessee has not fulfilled the criteria of deduction under sub-section (i) and sub-section (ii) of the Section 35AD of the Act. Accordingly, after getting the approval