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
ITA 291/PAT/2025[2023-24]Status: DisposedITAT Patna18 Feb 2026AY 2023-24
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am
For Appellant: Shri Siddarth Agarwal, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 132Section 132(4)Section 147
2. That on the facts and in the circumstances of the case and in law, the Ld.
CIT(A)-3, Patna erred in deleting the addition of Rs. 8,96,750/- being bogus commission income.
3. That on the facts and in the circumstances of the case and in law, the Ld.
CIT(A)-3, Patna erred in not considering
