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
5: That the Ld. AO has grossly erred in law and\nin fact by passing order under 144 when notices under 142(1)\nwas complied with and made part of the assessment order as\nwell.\n1.3.1 That it is a matter of fact that the impugned order has been passed\nunder section 144 of the Act under best judgment.\n1.3.2
