LAL BABU PRASAD,SIWAN vs. ACIT, CIRCLE-2, MUZAFFARPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 317/PAT/2025[2015-16]Status: DisposedITAT Patna16 Jan 2026AY 2015-16
Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)
Section 133ASection 250Section 43B
sections 143(2) and 142(1) of the Act were issued. On the basis of the submissions made by the assessee, a discrepancy in stock was identified at ₹3,25,06,633. After deducting the opening stock of ₹49,68,567, the net discrepancy was worked out. During the assessment proceedings, the assessee voluntarily declared additional income
