KRISHNA MOHAN ,PATNA vs. ACIT, CIRCLE-14, PATNA , PATNA
In the result, the appeal of the assessee is allowed
ITA 476/PAT/2025[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Krishna Mohan Prop-M/S Maa Ambey Traders, Acit, Circle-14, Patna Maurari Complex, Karbigahiya, Patna, Bihar Vs. Patna-800001, Bihar (Appellant) (Respondent) Pan No. Ahupm5205C Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Md. Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025
For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 143(2)Section 143(3)Section 69A
29,99,960/-. The case of the assessee was selected for scrutiny under CASS on the ground of huge cash deposit during demonization period. Accordingly, notice u/s 143(2) and 142(1) of the Act along with questionnaire were issued, which were complied with by the assessee by filing the copies of ITR, audited report, computation of total income, bank