GIRIJA RAM ,SASARAM vs. ITO WARD 4(1), PATNA

ITA 44/PAT/2026Status: DisposedITAT Patna30 July 2026AY 2017-184 pages

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Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Siddharth Jhajharia, FCA
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 23.07.2026Pronounced: 30.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 08.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s. 263 of the Act by making addition of Rs.12,10,000/- on account of cash deposited in the bank account of the Assessee. Aggrieved by the Assessment Order dated 29.03.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Girija Ram; A.Y: 2017-18 Order dated 08.12.2025, dismissed the Appeal of the Assessee. As against the order of t

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