Search: reassessment u/s 147

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Section 143(3)14 Section 26312 Section 14712 Section 1432 Section 263(1)2 Section 115J2 Section 1482 Section 148(2)2 Reassessment

ALKEM LABORATORIES LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 22/PAT/2021[2012-13]Status: DisposedITAT Patna08 Mar 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 115JSection 143Section 143(3)Section 147Section 148Section 148(2)Section 154Section 263Section 263(1)Section 35

u/s 148(2) of the Act. We note that in assessment proceedings which culminated under section 143(3) order dated 31.03.2016 the AO did not examine this issue of commission payment. In the reopened assessment under section 147 read with section 148 of the Act as finalised vide order dated 31.12.2018, this issue did not come to the notice