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1 result for “section 68”+ Section 292Cclear

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Section 133A2

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. PARTH ASHRAM EDU SERVICES PRIVATE LIMITED, PATNA

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

ITA 444/PAT/2024[2019-20]Status: DisposedITAT Patna19 Feb 2026AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133ASection 143(1)Section 250Section 292C

68,87,347/- while the same had been shown in the return of income at ₹7,91,32,299/- and the difference of ₹3,77,55,048/- was added to the income of the assessee. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) and also claimed the expenditure recorded in the impounded documents