SUDHIR KUMAR,PATNA vs. I.T.O., PATNA
In the result, the appeal of assessee is partly allowed
ITA 90/PAT/2014[2010-11]Status: DisposedITAT Patna26 May 2022AY 2010-11
Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Year: 2010-11 Shri Sudhir Kumar, Income-Tax Officer, Ward-6(1), Vs. Patna. Patna. (Pan: Amlpk4871E) (Appellant) (Respondent) Present For: Appellant By : Shri K. M. Mishra, Advocate Respondent By : Shri Sanjay Mukherjee, Cit(Dr) Date Of Hearing : 16.03.2022 Date Of Pronouncement : 26.05.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A), Dhanbad, Camp Office At Patna Appeal No. 71/Cit(A)-Ii/13-14 Dated 25.02.2014 For A.Y. 2010-11 Passed Against The Assessment Order U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Ito, Ward-6(1), Patna, Dated 26.03.2013. 2. Brief Facts Of The Case Are That Assessee Had Filed Return Of Income On 18.10.2010 Reporting Total Income Of Rs.3,01,260/-. In The Course Of Assessment Proceedings, The Ld. Ao Sought Details On Various Aspects Of The Income Reported By The Assessee & Completed The Assessment By Making The Additions As Under: “Total Income As Per Return Rs. 3,01,260/- Add: As Discussed In Para D Rs. 3,42,708/- Add: As Discussed In Para E Rs. 14,03,744/- Add: As Discussed In Para F Rs. 58,92,354/- Total Income Rs. 89,40,066/-“
For Appellant: Shri K. M. Mishra, AdvocateFor Respondent: Shri Sanjay Mukherjee, CIT(DR)
Section 143(3)Section 44A
section 44AD and by stating so the representative of the assessee has argued that the total income disclosed by the assessee is equal to 15.75% of the total receipt of Rs. 20,82,626/-. The return of income and the computation sheet enclosed with the paper book and placed as page…… to …… of P.B. established this fact. The assessing officer
