ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. RADHA MOHAN ROY, PURNEA
In the result, the appeal of the Revenue is dismissed and CO of the assessee is allowed
ITA 264/PAT/2023[2019-20]Status: DisposedITAT Patna28 Nov 2025AY 2019-20
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Acit, Central Circle-3, Patna Radha Mohan Roy, 6Th Floor, Room No.602 Mohan Nivas At Chopra Bazar, Central Revenue Building Ramnagar, Farshi Banmanki, Vs. (Annexe), Beer Chand Patel Purnea, Bihari-854102 Marg, Patna, Bihar-800001 (Appellant) (Respondent) Pan No. Buzpr3181H Co No. 03/Pat/2025 (Arising In Ita No. 264/Pat/2025 For A.Y. 2019-20) Acit, Central Circle-3, Patna Radha Mohan Roy, 6Th Floor, Room No.602 Mohan Nivas At Chopra Bazar, Central Revenue Building Ramnagar, Farshi Banmanki, Vs. (Annexe), Beer Chand Patel Purnea, Bihari-854102 Marg, Patna, Bihar-800001 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, Rakesh Kumar, Ars Revenue By : Shri Md. Ah Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, Am:
For Appellant: S/Shri A.K. RastogiFor Respondent: Shri Md. AH Chowdhary, DR
Section 131(1)(d)Section 132ASection 143(2)Section 143(3)Section 153ASection 69C
69C of the Act. Similarly,
₹1,80,000/- was added on account of godown rent, when the assessee admitted that he was not paying any such rent.
5. In the appellate proceedings, the learned CIT (A) deleted the additions on the ground that books were not rejected by the learned AO and therefore, the disallowances were not sustainable
