87 results for “reassessment”+ Natural Justiceclear
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In the result, all the appeals of the revenue i
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &
natural justice because the assessee is subjected to addition on the basis of a material but without providing it copy nor the copy of the appraisal report through which the unaccounted receipts is calculated. Further, we find that the alleged incriminating material were found at the premises of Shri Ahmad I.T.A. No. 67 & 68/Pat/2021, M/s. Al-Karim Educational Trust