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DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

271D & u/s. 27IE”. 5. Dissatisfied with this reopening, the assessee carried the matter in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) dismissed the appeal by observing that since 4 Assessment Year: 2012-2013 Dolly Ghosh no addition has been made to the total income of the assessee, therefore, she should have not made any grievance. The relevant