SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowance being varied, the finding of A.Y. 2017-18 will, mutatis mutandis, apply for A.Y. 2018-19 as well. We shall first take up ITA No. 354/PAT/2025 for adjudication. Brief facts of the case are that the assessee is an individual and had filed his return of income for AY 2017-18 on 21.10.2017 showing total income

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes