LAXMI HARD COKE MFG CO.,DHANBAD vs. ITO WARD 1(1), DHANBAD

In the result, both appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhury

reassessment proceedings under Section 153A of the Act of 1961. That was not done within the period of limitation prescribed under Section 153B

LUXMI HARD COKE MFG. CO,,DHANBAD vs. ITO WARD-1(1), DHANBAD

In the result, both appeals of the assessee are allowed