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
41,344/- after giving credit of Rs.1,95,040/- towards challans produced for payment of VAT/GST.
4.2. Before us, Ld. Counsel referred to the elaborate details of VAT returns as well as details of output VAT and the input tax. He submitted that in the VAT returns filed by the assessee, there is higher input tax credit than the output
