ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA
In the result, the appeal filed by the Revenue is allowed
ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115JSection 143(3)Section 148Section 250
disallowed and profit arises from one another broker has been ignored. The amounts to making an addition on the basis of conjecture and does not appear to be maintainable in my opinion.
In view of the above, the addition of Rs.1,04,90,377/- made by the A.O. is therefore deleted.”
6. Rival contentions were heard and the details were
