ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA
In the result, appeal of the revenue is allowed for statistical purposes
ITA 51/PAT/2020[2017-18]Status: DisposedITAT Patna06 Jun 2023AY 2017-18
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18
For Appellant: Smt. Rinku Singh, CIT, DRFor Respondent: Shri M. Kr. Mashi, CA
Section 133ASection 143(3)Section 80C
211/-.
Thus, the possible credit summation in the accounts is Rs.52,94,30,521/-. Against this, total credit summation as per the books of account is Rs.53,20,15,115/-. Thus, Ld. Counsel asserted that the addition made by the Ld. AO is under wrong notion of facts on record.
4.3. Ld. CIT, DR in this respect submitted that effective