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Section 1483 Section 1472 Section 271D2

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

sections 271E and 271B, which is not a permissible step. Accordingly, we quash the 13 Assessment Year: 2012-2013 Dolly Ghosh reopening of assessment and vacate all the consequential proceedings, namely quash the reassessment