M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA
In the result, the appeal filed by the assessee is dismissed
ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15
Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
Section 143(3)Section 263Section 43B
1
Was not justified in initiating proceedings under Section 263 of the Act since the order under Section 143(3) of the Act dated 20 December 2016 was neither erroneous nor prejudicial to the interest of revenue.
Ground number 2
erred in initiating revision proceedings under Section 263 of the Act, without appreciating that the learned AO had passed
