AL-RABIA MEMORIAL EDUCATIONAL WELFARE & TRUST,PATNA vs. ACIT, CIRCLE-1, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 283/PAT/2018[2009-10]Status: DisposedITAT Patna05 Jul 2024AY 2009-10
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 12ASection 133ASection 143(2)Section 143(3)Section 271(1)(c)
271(1)(c) of the Income
Tax Act, but in this quantum appeal, it is a premature ground. The assessee would receive independent show- cause notice for that purpose and would contest in the penalty proceeding. Therefore, these three grounds are rejected.
3. In response to the notice of hearing, Shri Rajiv
Kumar, ld. Counsel for the assessee appeared