ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,
In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250
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I.T.A. No. 119/PAT/2011 & C.O. No.1/PAT/2012
International School of Social Welfare & Human Resources: AY: 2006-06
Provided that where an assessment under sub-section (3) of section 143 or this sec- tion has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant
