RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 147Section 148Section 250Section 250(2)Section 69A
239] submitted that the Hon’ble High Court held that, in case of proceedings-initiated u/s. 143(3) r.w.s. 147 requirements to issue notice u/s. 143(2) is mandatory and Section 292BB does not in any manner grant any privilege to Assessing Officer in dispensing with issue of notice u/s.
143(2) of the Act. Appellant also placed reliance
