DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD
In the result, this appeal of the assessee is allowed
ITA 27/RAN/2024[2018-19]Status: DisposedITAT Ranchi30 May 2025AY 2018-19
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue
Section 133(6)Section 143(3)Section 263
144B of the Act was deemed to be erroneous in so far as it is prejudicial to the interests of revenue within the meaning of Section 263 of the Act." The ld. PCIT after giving a detailed discussion in the body of the impugned order, finally invoked jurisdiction under Clause (a) of Explanation (2) of Section
