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MARS MERCANTILES PVT.LTD.,DHANBAD vs. ASSISTANT COMMISSIONE OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD

In the result, appeal of the assessee is allowed

ITA 73/RAN/2022[2012-13]Status: DisposedITAT Ranchi05 Jun 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Pranab Kr. Koley, Sr. DR

Section 143(3)Section 147Section 148Section 68

u/s. 148 has been obtained separately from the Principal Commissioner of Income-tax, Dhanbad as per the provisions of section 151 of the Act.” 5.2. From the perusal of reasons to believe (supra), it is observed that Ld. AO has noted that genuineness of claim of assessee in respect of share application money and share premium amounting to Rs.3