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
46A of the Income-tax
Rules,
1962
(hereinafter referred to as the “Rules”). Ld. CIT, DR contended that assessee did not discharge his onus and failed to produce the relevant documentary evidence during the course of assessment proceedings because of which additions were made by the Ld. AO in respect of unaccounted cash and stock found during the course
