DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S ASHA REALTY DEVELOPERS PVT LTD, MUZAFFARPUR
In the result, the appeal of the Revenue is dismissed
ITA 10/PAT/2021[2015-16]Status: HeardITAT Patna09 Dec 2025AY 2015-16
For Appellant: Shri G.P. Tulsiyan, ARFor Respondent: Shri Md. AH Chowdhary, DR
condone the delay and admit the appeal for hearing.\n\n3.\nThe first issue raised by the Revenue is against the deletion of addition of ₹3,96,94,221/- by the learned CIT (A) as made by the learned AO in respect of closing stock calculated under Percentage Completion Method by the learned AO.\n\n3.1. The facts in brief
