PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A
194G of the Act and section 40(a)(ia) of the Act, without considering the fact that the commission have been paid genuinely and through banking mode and in the business of lottery tickets it is general norm to give commissions.
16. For that the ld. assessing officer has erred in initiating penalty proceeding under Section 271AAC, 272A
