M/S PSP TRADING PVT LTD,PATNA vs. ITO, WARD- 2 (1), PATNA

In the result, the appeal of the assessee is allowed

bogus company giving accommodation entries only. The assessee\nsubmitted written submission which are as as under:-\n“1. On the last date of hearing on 10-09-2025, copy of the order sheet placed at page\n54 of the Paper Book-II, ('the PB-II'), Hon'ble Bench had asked the assessee to\nprovide some documents/clarifications, brief explanation

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

In the result, the appeals of the revenue as well as that of the assessee are dismissed