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
46,82,595/-. Thus, the difference between the total credit and the total sales of Rs.8,11,31,384/- was treated as out of books. Ld. AO did not find favour with the submissions made by the assessee and made the addition of Rs.8,09,41,344/- after giving credit of Rs.1,95,040/- towards challans produced for payment
