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1 result for “transfer pricing”+ Section 260clear

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Key Topics

Section 682Section 143(3)2

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

260/-. The case was selected for scrutiny and the statutory notices u/s 143(2) and 142(1) of the Act were issued which were duly served upon the assessee. The assessee had shown agricultural income of ₹1,23,255/- which was added by the Assessing Officer (hereinafter referred to as Ld. 'AO') to the returned income of the assessee