ACIT, CENTRAL CIRCLE-1, PATNA, PATNA vs. SUMAN KUMAR, GAYA
Appeal is allowed for statistical purposes
ITA 174/PAT/2023[2020-21]Status: DisposedITAT Patna10 Dec 2024AY 2020-21
Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. No.174/Pat/2023 Assessment Year: 2020-21 Acit, Central Circle-1, Patna…..…………………...........................……….……Appellant Vs. Suman Kumar……….…………....……...…………………………………....…..Respondent S/O Late Madan Singh, Vill-Baijnathpur, P.O-Wazir Gangj, Distt- Gaya (Bihar)-805131. [Pan: Arxpk3461F]
Section 132(1)Section 250Section 69A
depreciation (in cash) were not supported by any material.
v. That the Ld CIT(A) erred in accepting the reconciliation statement ignoring the fact that in the statement recorded on oath on 13.02.2020
during the search and seizure
