OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI
In the result, appeal filed by the assessee is allowed
ITA 361/RAN/2018[2009-10]Status: DisposedITAT Ranchi10 Sept 2020AY 2009-10
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)
For Appellant: Shri Manjit Verma, A/RFor Respondent: Shri A. K. Mohanti, JCIT, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 234CSection 263Section 37(1)
234C wrongly imposed (detail point no.9) Rs.8,13,036/-
3. Brief facts qua the issue are that assessee under consideration is a Contractor and owns a proprietorship concern in the name of M/s Prakash Construction Company.In this case, the original assessment was made by the Assessing Officer u/s 143(3) of the Act on 19.12.2011..Thereafter the Assessing Officer issued
