GAJANAN FERRO PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR
In the result, this appeal filed by the assessee is allowed
ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274
condone the delay.
5. In the grounds of appeal, the assessee has claimed that the ld. CIT(A) erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice u/s 274 of the Act and further erred in not following the precedence of the predecessor CIT(A) as also in not following the directions
