ALKEM LABORATORIES LIMITED,PATNA vs. ACIT, CIRCLE-1, PATNA
In the result, appeal of the assessee is treated as partly allowed for statistical purposes
ITA 247/PAT/2019[2004-05]Status: DisposedITAT Patna12 Dec 2022AY 2004-05
For Appellant: Shri A.K. Rastogi, Sr. Advocate and Shri Rakesh Kumar, AdvocateFor Respondent: Shri Saumyajit Das Gupta, Sr. D/R
Section 143(3)Section 147Section 153ASection 234Section 234BSection 234B(3)Section 250Section 254Section 4Section 80H
reassessment or recomputation exceeds the tax on the total income determined under sub--section (1) of section 143 or on the basis of the regular assessment as referred to in sub--section (1), as the case may be.]
(4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section