RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 398/PAT/2024[2015-16]Status: DisposedITAT Patna29 Aug 2024AY 2015-16
Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024
For Appellant: Shri Mahadev Ghosh, ARFor Respondent: Shri Ashwani Kumar, DR
Section 143(2)Section 144Section 68
disallowed by the Ld. A.O and moreover, books of accounts has not been rejected. Hence the addition of total sundry creditors including earlier years creditors is unwarranted, unjustified, and liable to be deleted.
5. That under the facts and circumstances of the case the Ld. CIT (A) has erred by not sending Remand report to the assessing officer for verifying