ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

234B and 234C of the Act. As this ground is consequential in nature, the same do not require separate adjudication. 6. Ground No. 3 to 6: These grounds are general in nature and hence not adjudicated. 7 In the result the appeal for A.Y.2008-09 is allowed”. 14 Assessment Year: 2012-2013 & C.O. No. 04/PAT/2022 (in ITA No. 110/PAT/2019) Assessment Year

LALMUNI DEVI,PATNA vs. ITO, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes