DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S R.P.RAI ESTATE PVT LTD, PATNA
In the result, the appeal of the revenue is dismissed
ITA 28/PAT/2021[2017-18]Status: DisposedITAT Patna03 Apr 2024AY 2017-18
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Dcit, Circle-1, Muzaffarpur M/S. R.P. Rai Estate Pvt. Ltd. Vs 19, Goharua, Patliputra Colony, Patliputra, Patna- 800013. Pan: Aaccr 4972 P (Appellant) (Respondent) Present For: Appellant By : Shri Sushil Kumar Mishra, Jcit, Dr Respondent By : Shri Devesh Poddar, Advocate Date Of Hearing : 19.03.2024 Date Of Pronouncement : 03.04.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Revenue For The Assessment Year 2017-18 Is Directed Against The Order Dated 29.06.2020 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Patna [Hereinafter Referred To As ‘The Ld. Cit(A)’].
For Appellant: Shri Sushil Kumar Mishra, JCIT, DRFor Respondent: Shri Devesh Poddar, Advocate
Section 143(2)
section 23(3)"
That the same view has been expressed by the various court which are as follows:-Action Electricals v. Deputy CIT [2002] 258 ITR 188 (Delhi) and Kamal
Kumar Saharia v. CIT [1995] 216 ITR 217 (Gauhati).
The A.R has further relied upon the judgment of Hon. ITAT, Patna bench, in the case of assessee itself
