PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA
In the result, the appeal filed by the assessee is allowed
ITA 285/PAT/2023[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014
Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
Section 143(2)Section 143(3)Section 147Section 148Section 151
reassessment. As per the assessment order the AO issued notice u/s 142(1) of the Act seeking details of loan transaction and assessee submitted all the relevant documents to establish identity, creditworthiness and genuineness of the transaction. Compliance to the notice has been duly recorded by AO which is as here under-
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I.T.A. No. 285/pat/2023
Assessment Year
