ITO, WARD-4(1), PATNA vs. HEMANT KUMAR DAS, PATNA
In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes
ITA 97/PAT/2020[2011-12]Status: DisposedITAT Patna28 Sept 2022AY 2011-12
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 143(3)
disallowed with the aid of section 43B;
(ii) the ld. CIT(Appeals) has erred in confirming the addition of Rs.62,14,944/- and Rs.3,84,271/-, which was added by the ld. Assessing Officer on account of a failure of the assessee to explain the source of capital introduced by him.
12. First we take second-fold of grievance. During
