ASHOK KUMAR MALHOTRA,DHANBAD vs. ITO, WARD-1(1), DHANBAD

Bench: Sri J. Sudhakar Reddy)

19 to 23 of the paper book filed, whereas photographs of the land is given and submitted that the ld. CIT(A) records the fact that there are gardens of mango, guava etc. on the land. She once again drew the attention of the Bench to the facts recorded in the Revenue records, copies of which are placed

ACIT CIRCLE-1, DHANBAD vs. SRI VIKASH AGARWAL, DHANBAD

In the result, grounds of appeal raised by the revenue is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri Ratnesh Nandan Sahay

19. 2. Facts of the case, in brief, are that the appellant is an individual and carrying on business of wholesale as well as retails trade in metal and metal ores in the name and style of proprietory concern namely M/s Jai Balajee Enterprises. During the assessment year under consideration, the assessee filed income tax return on 30/03/2019 declaring total