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In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
section 144 of the Income Tax Act. He made a reference of Amhara 15 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. Constructions Pvt. Limited, Patna, who has disclosed profit @ 10% and who was engaged in the similar line of construction. On due consideration of this fold of reasoning, we are of the view that the assessee has submitted