ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA
In the result, all the appeals of the revenue i
ITA 67/PAT/2021[2013-14]Status: DisposedITAT Patna25 Jul 2024AY 2013-14
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &
For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250
D. For that on the fact & circumstances of the case, it is evident that the learned Assessing Officer accepted the advance receipt against the sale of property in the hand of Smt. Nuzhat Nasreen amounting to Rs. 1.50 Crore and in the hands of Md. A.A. Karim Rs. 1.22 Crore as undisclosed income of both the assessee's hands protectively
