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3 results for “reassessment u/s 147”+ Section 234Dclear

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Key Topics

Section 14716Section 143(3)4Section 1443Addition to Income3Section 250(6)2Section 7472Section 145(3)2Section 402Deduction

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

147 I 148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

2
Disallowance2

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

147 I 148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case

RAJEEV RANJAN,NALANDA vs. I.T.O., WARD 2(3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2017[2010-11]Status: DisposedITAT Patna16 Mar 2018AY 2010-11

Bench: Sh. N. K. Sainiita No. 123/Pat./2017 : Asstt. Year : 2010-11 Rajeev Ranjan, Vs Income Tax Officer, S/O Sita Ram Singh, Garhpar, Ward-2(3), Bihar Sharif, Nalanda-803101 Bihar Sharif (Appellant) (Respondent) Pan No. Agcpr5450R Assessee By : Sh. A. K. Rastogi & Sh. Rakesh Kumar, Advs. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 14.03.2018 Date Of Pronouncement : 16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 30.06.2017 Of Ld. Cit(A)-1, Patna.

For Appellant: Sh. A. K. Rastogi &For Respondent: Sh. Abhay Kumar, Sr. DR
Section 139(1)Section 143(3)Section 144Section 147Section 148Section 234B

234D amounting to Rs.31,524/- and Rs.19,832/- are wrong, illegal and unjustified on the facts and in the circumstances of the appellant’s case. 9. For that the whole order is bad in fact and law of the case and is fit to be annulled. 10. For that other grounds, if any, shall be urged at the time