MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 245/PAT/2025[2017-18]Status: DisposedITAT Patna10 Dec 2025AY 2017-18
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 143(2)Section 143(3)Section 250Section 56(2)(x)Section 68
68 of the Act as the creditworthiness of the donor of the gift was not proved. The Ld. AO also added a sum of ₹6,44,800/- as income from other sources and made disallowance of ₹1,38,302/- out of the expenses claimed and assessed the total income of the assessee
