SRIRAM ENTERPRISES,BHAGALPUR vs. ASST COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA
ITA 607/PAT/2024[2021-2022]Status: DisposedITAT Patna13 Oct 2025AY 2021-2022
Section 143(2)Section 143(3)Section 250
438/- as income\nfrom other sources. There are two partners of the assessee-firm namely,\n1. Shri Shiv Kumar Agarwal and 2. Shri Roshan Kumar Agarwal. The\nreturn was selected for complete scrutiny under Computer Assisted\nScrutiny Selection (in short 'CASS') and statutory notices u/s 143(2)\nand 142(1) of the Act were issued to which the assessee