BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

7. For that the order of the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer is far from best judgment assessment as envisaged in the Act. 8. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer has erred in initiating reassessment proceeding and passing order

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes