ITO, WARD-4(1), PATNA vs. HEMANT KUMAR DAS, PATNA

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3 contains two-fold of grievances, namely- (i) the ld. CIT(Appeals) has erred in confirming the disallowance of Rs.50,11,003/-, which was disallowed with the aid of section 43B; (ii) the ld. CIT(Appeals) has erred in confirming the addition of Rs.62,14,944/- and Rs.3,84,271/-, which was added by the ld. Assessing Officer on account

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra