ACIT, Central Circle-2, Patna vs. Kumar Arunodaya, Patna
In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed
ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 23
…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…