MANOJ KUMAR,PATNA vs. ITO WARD 4(4), PATNA, PATNA
In the result, appeal of the assessee is allowed for statistical purposes
ITA 123/PAT/2025[2016-17]Status: DisposedITAT Patna20 Jan 2026AY 2016-17
Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)
For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 250Section 46Section 548Section 54BSection 96
1,00,35,508/- was added.
3. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A). During the course of assessment proceedings detailed written submissions were made which is incorporated by the Ld. CIT(A) in his order. During the course of appellate proceedings, the Ld. CIT(A) observed that the assessee is required
