XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA
In the result, the appeal of the assessee is dismissed
ITA 349/PAT/2023[2015-16]Status: DisposedITAT Patna21 Mar 2025AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R
Section 143(2)
Section 91
of the Indian Evidence Act, “the terms of documents must be proved by way of documentary evidence only, oral evidence cannot be allowed to disprove the contents of the documents. In the present case on hand, the registered sale deed clearly establishes that the sale transaction was made on 08.01.2015 between the assessee-company and Shri Gautam Krishna
