ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR
In the result, all the appeals (ITA Nos
ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747
section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961
@ 8% is arbitrary and unjust. The addition as made is fit to be deleted.
(iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee
