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Section 80I14 Section 143(2)3 Section 2502 Section 143(3)2 Deduction2

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

47,000/- Vinod Kumar 20-11-2008 PNB-9926 797772 2,00,000/- TOTAL 1,44,87,045/- Signed and stamped copy of ledgers of above parties in assessee’s books is placed on record. In order to verify, whether the bills for above payments were 7. in excess of Rs. 20,000/- or not, the assessee was repeatedly asked

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13