UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA
ITA No. 17/Pat/2023;
ITA 26/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250
149 taxmann.com 399 (SC), submitted that the additions made for Assessment Year 2013-14 to 2018-19, deserves to be deleted as they are not based on any incriminating material seized during the course of search.
On the other hand, the ld. D/R vehemently argued supporting the orders of the lower authorities.
I.T.A. Nos. 17 to 23/Pat/2023
Assessment Years