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