It seems that you are confusing the Read-only attribute of a file with the ACL (as others have mentioned).
If a file is marked with the Read-only attribute (as can be seen by attrib or dir /a:r), it will be unwriteable (Read-only) by the system and all users regardless of the ACL permissions of the file for any user.
If you are trying to find the Write permission (ACL) of a file for a given user you will see that using icacls.
For example, I created a file named "test.txt". The file is NOT marked Read-only.
C:\>attrib test.txt
A C:\test.txt
C:\>
I checked the file using icacls:
C:\>icacls test.txt
test.txt BUILTIN\Administrators:(I)(F)
NT AUTHORITY\SYSTEM:(I)(F)
NT AUTHORITY\Authenticated Users:(I)(M)
BUILTIN\Users:(I)(RX)
C:\>
I marked the file Read-only using attrib:
C:\>attrib +R test.txt
A R C:\test.txt
C:\>attrib test.txt
A R C:\test.txt
C:\>
I checked the file again using icacls:
C:\>icacls test.txt
test.txt BUILTIN\Administrators:(I)(F)
NT AUTHORITY\SYSTEM:(I)(F)
NT AUTHORITY\Authenticated Users:(I)(M)
BUILTIN\Users:(I)(RX)
C:\>
As you have seen, there is no change to the output of icacls for this file.
Then I changed the permission of the file for BUILTIN\Users to Deny Write (this approximates Read-only), and checked the file again using icacls:
C:\>icacls test.txt
test.txt BUILTIN\Users:(DENY)(W)
BUILTIN\Administrators:(I)(F)
NT AUTHORITY\SYSTEM:(I)(F)
NT AUTHORITY\Authenticated Users:(I)(M)
BUILTIN\Users:(I)(RX)
C:\>
Notice that now, it shows BUILTIN\Users:(DENY)(W) for the file.
If I change the permission of the file for BUILTIN\Users to Deny Full control and check the file again icacls shows:
C:\>icacls test.txt
test.txt BUILTIN\Users:(N)
BUILTIN\Administrators:(I)(F)
NT AUTHORITY\SYSTEM:(I)(F)
NT AUTHORITY\Authenticated Users:(I)(M)
BUILTIN\Users:(I)(RX)
C:\>
It now shows BUILTIN\Users:(N) for the file.
If I change the permission of the file for BUILTIN\Users to Allow Full control and then Deny Modify and check the file again icacls shows:
C:\>icacls test.txt
test.txt BUILTIN\Users:(DENY)(M)
BUILTIN\Administrators:(I)(F)
NT AUTHORITY\SYSTEM:(I)(F)
NT AUTHORITY\Authenticated Users:(I)(M)
BUILTIN\Users:(I)(RX)
C:\>
It now shows BUILTIN\Users:(DENY)(M) for the file.
If you want to see the setting of the attribute "Read-only" for a file, you will not be able to see it using icacls because Read-only is not a part of the ACL. You should use attrib.