BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR
In the result, the appeal of the assessee is allowed
ITA 414/RAN/2025[2011-12]Status: DisposedITAT Ranchi13 Feb 2026AY 2011-12
Section 131Section 133ASection 143(3)Section 145(3)Section 147Section 148Section 250
139.\n1.3.2.2\nThe assessee had failed to comply with notice under\n142(1)\n1.3.2.3\nThe assessee not complied with directions of notice\nunder 143(2)\n1.3.3 That clearly the assessee satisfies none of the conditions specified\nabove. Thus, invoking best judgment assessment under 144 itself\nrender the entire order bad in law.\n1.3.4 That as far as compliance
