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Section 1475 Section 1485 Section 282(2)2 Section 143(3)2

M/S HEAVEN CONSTRUCTION AND ENGINEERING PVT. LTD.,,RANCHI vs. ITO,WARD-!(1), RANCHI

In the result, the appeal of the assessee is allowed

ITA 226/RAN/2018[2010-11]Status: DisposedITAT Ranchi09 Apr 2019AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 226/Ran/2018 Assessment Year : 2010-11 M/S Heaven Construction & Engineering –Vs- Ito, Ward-1(1), Ranchi Pvt. Ltd. [Pan: Aabch 9922 N] (Appellant) (Respondent)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Chandan Das, JCIT

Section 143(3)Section 144Section 147Section 148Section 282(2)Section 48

u/s 144 read with section 147 of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case file perused. 2. The assessee’s only argument raised during the course of hearing is that the Assessing Officer’s section 48 notice dated 22.10.2019 forming part of record ought to have been served on the Principal Officer than