DIGGA ENTERPRISES,EAST CHAMPARAN vs. NFAC, DELHI, DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 480/PAT/2024[2018-19]Status: DisposedITAT Patna13 Feb 2025AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 480/Pat/2024 Assessment Year: 2018-2019 Digga Enterprises,…………….…………....……Appellant Amodel, Nh-28, Raxual, East Champaran-845433, Bihar [Pan:Aakfd4723D] -Vs.- National Faceless Assessment Centre,....Respondent Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R
Section 142(1)Section 143(2)Section 143(3)
2) was issued on 23.09.2019. On verification of return of income, it is seen that the assessee has reported sales to the tune of Rs.105,56,36,335/- and claimed large expenditure. Notices under section 142(1) of the Income Tax Act dated 17.12.2020 and 22.01.2021 were issued calling for certain details, i.e. computation of income, nature of business activity