SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD
In the result, grounds of appeal raised by the assessee are allowed
ITA 104/RAN/2022[13-14]Status: DisposedITAT Ranchi28 Mar 2025
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 147Section 148Section 263
194/- in his bank account maintained with United Bank of India, Ranchi during the F.Y. 2012-13. On the basis of such information, the case of assessee was reopened under Section 147
of the Act after recording reasons and getting approval from the competent authority, notice under Section 148 of the Act was issued to the assessee
