SRI DINESH AGARWAL,PATNA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Sri Dinesh Agarwal, Dcit/Acit, A-506, Bansal Tower, R K Bhattacharya Circle-1, Vs. Road, Patna-800001 (Bihar) Ranchi. Pan No. Acwpa 4107 A Appellant/ Assessee Respondent/ Revenue

delay of about two months in filing this appeal is condoned. 3. Facts of the case in brief are that the appellant is a proprietor of M/s G.D. Enterprises which operates as trading concern and also deals in as a stockiest of cement and iron and steel etc. The Assessing Officer has mentioned in the assessment order that the assessee