Dy.Commissioner of Income Tax, CC-2, Kanpur vs. Shri.Mohammad Asfand Akhtar, Kanpur
In the result, the appeal of Revenue in ITA
ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19
Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R
For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C
…that the aforesaid sum were originated directly or indirectly from the coffers of the assessee company. In support of the same the appellant relied upon the decision of the High Court of Delhi in the case of GIT vs Value capital Services (P) Ltd. reported in 307 ITR 334 and CIT v Real Time Marketing (P) Ltd reported in 306 ITR 35. 7.8 That in the assessment proceeding for AY 2013-14, AY 2014-15 & 2016-17 the Assessing Officer commissioned the verification at old addresses in Kolkata by issuing a commission u/s 131(1)(d) to the Kolkata Investigation Wing on 27.02.2018. The DDIT (Inv), Unit-2, Kolkata submitted it…
