RAJESH KUMAR,PATNA vs. ITO, WARD- 3 (2), GAYA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 115BSection 147Section 234ASection 250Section 271FSection 69A
271F amounting to Rs.10,000/- is wrong, illegal and unjustified on the fact and in the circumstances of the appellants.
6. For that the Ld. CIT(A) NFAC Delhi has erred sustaining of invoking section 115BBE in respect of taxed of Rs.1,86,61,540/- is wrong, illegal and unjustified on the fact and in the circumstances of the appellants
