RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA
In the result, both the appeals of the assessee for AYs 2013-
ITA 329/PAT/2018[2014-15]Status: HeardITAT Patna22 Jul 2022AY 2014-15
Bench: Sri Manish Borad & Sri Sonjoy Sarma
Section 234ASection 250(6)Section 271(1)(c)
1,65,670/-
+24,578/-) relevant with two business M/s Khan Traders and M/s
Khan Brothers discussed, disallowed and added at Para A of the order passed by the Ld. assessing officer based on adhoc, presumption, surmise, inference and ignoring facts and circumstances of the case.
3. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance