RAJEEV RANJAN,NALANDA vs. I.T.O., WARD 2(3), BIHARSHARIF
In the result, the appeal of the assessee is allowed
ITA 123/PAT/2017[2010-11]Status: DisposedITAT Patna16 Mar 2018AY 2010-11
Bench: Sh. N. K. Sainiita No. 123/Pat./2017 : Asstt. Year : 2010-11 Rajeev Ranjan, Vs Income Tax Officer, S/O Sita Ram Singh, Garhpar, Ward-2(3), Bihar Sharif, Nalanda-803101 Bihar Sharif (Appellant) (Respondent) Pan No. Agcpr5450R Assessee By : Sh. A. K. Rastogi & Sh. Rakesh Kumar, Advs. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 14.03.2018 Date Of Pronouncement : 16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 30.06.2017 Of Ld. Cit(A)-1, Patna.
For Appellant: Sh. A. K. Rastogi &For Respondent: Sh. Abhay Kumar, Sr. DR
Section 139(1)Section 143(3)Section 144Section 147Section 148Section 234B
256 ITR 1 which had been affirmed by the Hon’ble Supreme Court as reported in 320 ITR 561. It was accordingly submitted that the reassessment may be annulled.
6. The ld. CIT(A) after considering the submissions of the assessee observed that the assessment in this case was reopened u/s 147 of the Act after recording the reasons
