M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA
In the result, both the appeals filed by the assessee are allowed
ITA 44/PAT/2021[2011-12]Status: DisposedITAT Patna23 May 2022AY 2011-12
Bench: Sri Manish Borad & Sri Sonjoy Sarma)
Section 132Section 143(3)Section 153ASection 263
160/- 18,92,660/-
Page 7 of 15
I.T.A. Nos.: 44 & 45/Pat/2021
Assessment Years: 2011-12 & 2012-13
M/s. Parwati Educational & Welfare Trust.
Out of this the cash deposit was of RS 10,79,000/-. The Assessing Officer asked regarding the source of deposit of vide question number 16 of the questionnaire issued by the Assessing Officer under section