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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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