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
63,300/-. A survey was conducted u/s. 133A of the Act at the business premises of the assessee on 28.11.2016. During the course of survey, certain discrepancies were noted in respect of cash in hand and the stock of goods for which details and explanations were called for by the Ld. AO. Assessee made certain submissions in response
