Search: reassessment

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Section 153A53 Section 69A18 Unexplained Money17 Addition to Income17 Survey u/s 133A17 Section 153D16 Section 132(1)16 Section 139(1)16 Section 142(1)11

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 248/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 133ASection 142(1)Section 153ASection 250Section 69A

reassessment under section 147/148 has to be saved, otherwise the revenue would be left without remedy”. Thus, the Revenue is not precluded from taking any action u/s 148 of the Act as per law. Since at the time of assessment made by the Ld. Assessing Officer, the decision of the Hon'ble Supreme Court was not available and the issue

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED ,PATNA BIHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PATNA , PATNA

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PATNA, PATNA vs. MURLIDHAR PRASAD, PATNA

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. LOVELY RANI CONSTRUCTION PRIVATE LTD , PATNA

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME, PATNA

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA