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
Section 192 of the Income Tax Act, 1961 (in short, the Act) amounting to ₹ 6,09,260/- from 2 Shiv Pd. Ram Vs ITO the SAIL, Bokaro Steel Plant during the period under consideration. Thus, the assessee, being the non-filer for the assessment year under consideration, reassessment