MOHAMMAD TANWEER ALI IMAM,PATNA vs. ITO, WARD- 5(1), PATNA
In the result, the appeal of the assessee is allowed
ITA 110/PAT/2025[2016-17]Status: DisposedITAT Patna22 Jul 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Mohammad Tanweer Ali Imam, Income Tax Officer, Darul Aman Po Bv College, Ward 5(1), Patna Samanpura, Rajabazar, Vs. Patna-800014 (Appellant) (Respondent) Pan No. Aanpi1722J Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 22.07.2025
For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 144Section 144BSection 147Section 201(1)
TDS was deducted and deposited on the transfer of the said amount during the F.Y. 2015-16
and accordingly, the income of the assessee has escaped of ₹1,10,00,000/- within the meaning of 147 of the act on account of failure on the part of the assessee to disclose fully and truly all material facts. Finally, the assessment
