ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

26A for section code 194J. (ii) Whether on the facts and circumstances of the case, the Ld. CIT(A) has not appreciated the facts that the assessee could have submitted these ITA No.: 462/PAT/2024 Assessment Year: 2021-22 Yashi Films Private Limited. additional evidences documents before the AO during assessment proceedings, but assessee opted to remain silent. (iii) Whether