ANEEL KUMAR DAMODAR DAS ROOPELA,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-3, Bengaluru [hereinafter referred to as ‘Ld. CIT(A)’] dated 19/02/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2013-
The assessee in this appeal is aggrieved by the action of the CIT(A) in not allowing the benefit of the cash and jewellery bought by the assessee at the time of migration from Pakistan to India on 29.02.2012 and further enhancing the addition from Rs. 10,09,640/- to Rs. 45,63,140/-.
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