MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 245/PAT/2025[2017-18]Status: DisposedITAT Patna10 Dec 2025AY 2017-18
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 143(2)Section 143(3)Section 250Section 56(2)(x)Section 68
price and, therefore, there was no question of any addition under section 56(2)(x) of the Act. As regards the disallowance made on account of expenses claimed on estimated basis, the assessee contended that the Ld. AO had ignored the facts and nature of business and, therefore, the addition should be deleted. Thereafter
