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
43,12,861/- which was added as unexplained stock, found during the course of survey. Ld.
CIT(A) also allowed the claim of deduction made u/s. 80C of the Act of Rs.1,50,000/- upon furnishing of the relevant documents before him which included receipt for payment of premium of Rs. 3 lakh to ICICI Bank.
3.2. In respect
