ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA
ITA 71/PAT/2023[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18
Section 148
sections": ["148", "147", "143(3)", "68", "69A", "234A", "234B"], "issues": "1. Whether the reopening of assessment under Section
