SMITA,RANCHI vs. ITO WARD 3(4),, CHAIBASA

The appeal of the assessee is allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

151 of the Act. 9. Since the reassessment itself is quashed on legal grounds, we do not deem it necessary to adjudicate the other grounds raised by the assessee on merits. 10. In view of the above, the reassessment order passed under section 147 of the Act is quashed. 11. Accordingly, the appeal of the assessee is allowed. Order pronounced

BISHNU TRANSPORT COMPANY,DHANBAD vs. DCIT/ACIT, CIRCLE-1,, DHANBAD

In the result, the appeal of the assessee is allowed