MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA
The appeals of the assessee are allowed for statistical purposes
ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70
Section 2(r), 12A & 38A of Wealth Tax Act, 1957 read with Rule-3A to 3C of Wealth Tax Rules, 1957 which are quoted below
“Estimation of value of assets by Valuation Officer.
142A. (1) The Assessing Officer may, for the purposes of assessment or reassessment
