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
90,000/- u/s 68 of the I.T. Act. is patently wrong and invalid, when the gifts were received through banking channels and bank statement of donor were filed during course of hearing.
5. For that the donor is having only agricultural income and was not obliged to file ITR. The identity, genuineness and creditworthiness of the donor are proved beyond
