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
ITA 97/PAT/2020[2011-12]Status: DisposedITAT Patna28 Sept 2022AY 2011-12
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 143(3)
section 43B. It emerges out from the record that the assessee has certain statutory liabilities under VAT, BST, CST, TDS
