ARYAN FLAVOURS,NOIDA vs. DC/AC CIRCLE-1, MUZAFFARPUR
In the result the appeal of the assessee is allowed
ITA 369/PAT/2025[2018-19]Status: DisposedITAT Patna23 Feb 2026AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ita No. 369 /Pat/2025 ( Asstt. Year: 2018-19) Aryan Flavours Vs Dc/Ac Circle-1, Patna B-8, Sector-6, Noida, Gautam Muzaffarpur, Muzaffarpur, Bihar Buddha Nagar, Noida, Noida, Up- 201301 Patna. (Appellant) (Respondent) Pan No. Aabfa3538J Assessee By : Sh. Sanjeev Kr. Anwar, Adv. Revenue By : Sh. Ashwani Kr. Singal, Jcit. Date Of Hearing : 24.11.2025 Date Of Pronouncement : 23.02.2026 Order Per Rajesh Kumar, Am:
For Appellant: Sh. Sanjeev Kr. Anwar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 30Section 36Section 37(1)
2. The brief facts of the case are that the assessee is engaged in the business of manufacturing of flavours and perfumes. The AO noted from the balance sheet that assessee has shown building worth Rs.1.85 crore in his balance sheet, on which repair and, maintenance expenses has been claimed at Rs.77.73 lac.
In view of the huge magnitude
