LALAN RAY,BIHAR vs. ITO WARD 2(2) CHAPRA, CHAPRA
No AI summary yet for this case.
Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated05.02.2026 for the Assessment Year (AY) 2020-21. 2. At the outset, we observe that the assessee is engaged in the business of fish farming by taking ponds on lease and has derived income therefrom. We note that the assessee also not filed any lease deed , profit and loss account, balance sheet and other evidences before us and even before the authorities below. Under the circumstances, we are of the view that the assessee needs to be given one more opport
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.