2025 (2) TMI 1562

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....rtment Represented : Sh. Ashwani Kumar, Sr. DR ORDER PER BENCH 1. This is an appeal filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals), Patna-3, [in short "the Ld. CIT(A)"] in appeal No. CIT(A), Patna-3/10150/2019-20 for the Assessment Year 2017-18. 2. Shri Sanjay Goenka, CA appeared on behalf of the assessee and Shri Ashwani Kumar, Sr. DR appeared on be....

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....hat the order of Ld. CIT(A) is liable to be quashed and the order of the Ld. AO deserves to be upheld. In reply the Ld. AR on behalf of the assessee, submitted that all details called for by the AO had been produced. The Ld. AR also drew our attention to the certificate issued by the banks of the assessee at pages 937 to 945 which reads as follows: 3. It was submitted that the assessee has not ....

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..... AO and thus there is no reason to interfere with the order of the Ld. CIT(A). Consequently, the order of Ld. CIT(A) stands upheld. 4. In the result, the appeal of the Revenue stands dismissed. Order pronounced in the court on 24.02.2025. ============= Document 1 · To whom it may concern This is to certify that M/S Jagmohan Lal Shivratan Lal maintaining and account with axis bank....