SHIV PRASAD RAM,BOKARO vs. ASSESSING OFFICER, BOKARO

In the result, this appeal of the assessee is allowed for statistical purposes only

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Shiv Prasad Ram, I.T.O., Near Petrol Pump, Sector-9/A, Basanti Ward 3(1), Vs. More, Sector-Ix, S.O. Alkusa, Bokaro. Bokaro-827009 (Jharkhand) Pan No. Aqepr 2909 K Appellant/ Assessee Respondent/ Revenue

12), 10(10) and 10(10AA). d) Failure to Substantiate Notices The learned AO did not provide adequate opportunity for the appellant to explain the retirement benefits due to insufficient communication. Multiple notices under Sections 142(1) and 133(6) were not complied with because of disconnection from the employer's accounts division post-retirement. This communication gap should