NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove