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
loss account by accepting the contention of the assessee that the difference is due to the VAT/GST collection of Rs. 7,58,79,310/- on total sales of Rs.45,35,51,211/-. But in deleting, the Ld.
CIT(A) has disregarded the findings of the A.O. that the assessee has submitted proof of VAT/GST payment of Rs.19,040/- only during
