BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA
In the result, the appeal of the assessee is allowed
ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 133ASection 142(1)Section 143(2)Section 263
68,330/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee on 23.09.2019. It is pertinent to observe that a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2
Assessment