BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR
In the result, the appeal filed by the assessee is partly allowed
ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250
section 194C(6). All the compliance had been complied
ITA No.: 205/PAT/2025
Assessment Year: 2014-15
Bijay Kumar Saraf.
by the appellant during the year under consideration as per the prevailing law during the said period.
11. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the payment made in respect
