MITHILESH KUMAR,PATNA vs. DCIT CENTRAL CIRCLE-2, PATNA
In the result, the appeal of the assessee is allowed
ITA 230/PAT/2023[2021-22]Status: DisposedITAT Patna18 Apr 2024AY 2021-22
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 127Section 132ASection 133ASection 143(3)Section 153DSection 263
68, 69, 69A, 69B, 69C or 69D, if such income is not covered under the first condition. In the facts of the present appeal, admittedly, assessee has not offered the income under Section 69A of the Act. Even, the Assessing Officer has not made any separate addition under Section 69A of the Act. He has merely re- characterized
