Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 244A(1)(b)clear

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Section 1478 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction2 Disallowance

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

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

b) is fit to be allowed. The disallowance as made is arbitrary and unjust. In any case, the disallowances as made are fit to be deleted. (iv) For that in the facts and circumstances of the case, the learned Assessing Officer is not justified in charging interest u/s 234A at Rs. 69,5861-, 234B at Rs. 29,94~/-, 234D