BHOLA PRASAD YADAV,PATNA vs. INCOME TAX OFFICER, WARD- 4(1), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

147 r.w.s. 144 r.w.s. 144B of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who dismissed the appeal of the assessee by giving his findings as under: “6. Decision: I have considered the facts of the case, written submission and case laws relied upon by the appellant as against the observations