M/S CHHAGANLAL AGARWAL,CHAIBASA vs. ITO,WARD-3(4), CHAIBASA
In the result, appeal of the assessee is allowed
ITA 319/RAN/2018[2010-11]Status: DisposedITAT Ranchi29 Aug 2019AY 2010-11
Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.319/Ran/2018 (नििाारण वषा / Assessment Year :2010-2011) M/S Chhaganlal Agarwal, Vs. Ito Ward-3(4), Chaibasa Bari Bazar, Chaibasa-833201 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaffc 6053 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri P.K.Mondal, Addl.CIT(DR)
Section 143(3)Section 147Section 234ASection 40
256 ITR 1, which has been affirmed by the Hon’ble Supreme
Court reported in [2010] 320 ITR 561(SC), wherein the Hon’ble Supreme
Court has observed as under :-
“Heard learned counsel on both sides.
2. A short question which arises for determination in this batch of civil appeals is, whether the concept of "change of opinion" stands obliterated
