UPAM SHREE,BHAGALPUR vs. PR.CIT-1, PATNA
In the result, appeal of the assessee is allowed for statistical purposes
ITA 40/PAT/2021[2017-18]Status: DisposedITAT Patna16 Jul 2024AY 2017-18
Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 40/Pat/2021 Assessment Year: 2017-18 Upam Shree, C/O Ashok Kumar Mandal, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Ecfps5292P] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent
Section 142(1)Section 147Section 148Section 151Section 250Section 69A
reassessment order and addition made to the returned income in a very cursory manner which is against the provisions of law and renders the appellate order ab initio void and illegal and fit to be quashed.
13. For that, in the facts and circumstances of the case and in law, the Id.
CIT(A) has erred in confirming the action
