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
reassessment proceedings.
9. It is pertinent to observe that six years in this A.Y.
would end on 31st March, 2019. The notice under section 148 was issued on 29.03.2019. In other words, after 31st
March, 2019, no notice could have been issued upon the assessee. It is true that for the purpose of levy of penalty under sections 271D
