DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, PATNA, C.R. BUILDING, PATNA vs. DEEPSHREE PROPERTIES PVT. LTD., SAGUNA KHAGAUL DANAPUR PATNA
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 239/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jan 2025AY 2018-19
Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
Section 133ASection 143(2)Section 143(3)Section 153ASection 153CSection 250Section 69ASection 69C
rectification proceedings.
Since no finding was given by the AAC in terms of section 250(5), the Tribunal was not justified in setting aside the AAC's order and directing him to entertain the additional ground raised by the assessee. The Tribunal had also not decided the issue in terms of the provisions of section 250(5) and unless