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
256, orders passed by the Appellate Tribunal on appeal shall be final.”
It is clear that the National Thermal Power Corporation case (supra) merely codifies the inherent power of ITAT in the admission of additional grounds of appeal. However, it may not be appropriate to juxtapose the directives in the said case on the powers of the First Appellate Authority
