ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S MAXXON VANIJYA & RESOURCES PVT LTD, KOLKATA
In the result, the order of the Ld
ITA 89/PAT/2021[2012-13]Status: DisposedITAT Patna08 Dec 2025AY 2012-13
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 132(1)Section 139Section 143(2)Section 144Section 153CSection 250
194 TAXMAN 0043 :(2010) 045 DTR 0281 CIT v.
Dwarkadhish Investment (P) Ltd., Bharti Syntex Ltd. v. Dy. CIT (2011)
052 DTR 0073, CIT v. Chandela Trading Co. P. Ltd. 2015 TaxPub(DT)
1383 (Cal-HC). However, the Ld. DR brought to our notice that no such
discussion relating to section 68
