KUMARI SANJANA SINGH,PATNA vs. ITO, WARD-4(5), PATNA
In the result, the appeal of the assessee stands allowed
ITA 47/PAT/2020[2014-15]Status: HeardITAT Patna27 Apr 2022AY 2014-15
Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.47/Pat/2020 Assessment Year: 2014-15 Kumari Sanjana Singh................................…...........................……….……Appellant W/O Shiv Nararyan Singh, Harsh Egg Centre, Near Anishabad Golambar, Manik Chand Talab, Anishabad, Patna-800002. [Pan: Cleps6120G] Vs. Ito, Ward-4(5), Patna.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Abhi Sarkar, Advocate Appeared On Behalf Of The Appellant. Shri Rupesh Agrawal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 27, 2022 Date Of Pronouncing The Order : April 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2020 Of The Commissioner Of Income Tax(Appeal), Patna-2 [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:
Section 115BSection 250Section 56(2)(vii)Section 68Section 69Section 695Section 69ASection 69CSection 69D
56(2)(vii)(b)(ii) of the Act, he cannot take recourse to the provisions of Section 115BBE of the Act for making an assessment.
4. That the Ld. Assessing Officer as well as the order of the Ld. Commissioner of Income
Tax (Appeal) has erred in imposing tax as per the provision of Section 115BBE
