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
254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.
(1A) (Omitted by the Taxation Laws (Amendment Act, 1972, w.e.f. 1-1-1973.]
(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view