Supriya Roy, Agartala vs. ITO, Ward-1, Agartala
ITA 101/GTY/2025[2018-19]Status: DisposedITAT Guwahati03 Feb 2026AY 2018-19
Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am (Through : Virtual Hearing) आयकर अपील सं./Ita No.101/Gty/2025 (निर्धारण वर्ष / Assessment Year 2018-2019) Vs. Ito Ward-1, Agartala Supriya Roy, Ram Thakur Trading, Central Road, Agartala, Tripura-799001 Pan No.: Acbpr 7501 G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee By : Shri Sanjay Mody, Ar राजस्व की ओर से /Revenue By : Shri Santosh Karnani, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख/Date Of Pronouncement 03/02/2026 आदेश / Order Per George Mathan, Jm: This Is An Appeal Filed By The Assessee Against The Order Of The Id. Addl./Jcit(A)-2, Chennai, Dated 13.12.2023 For The Assessment Year 2018-2019. 2. At The Time Of Hearing The Ld.Ar Drew Our Attention To Pages 9 To 16 Of The Paper Book Which Was Copy Of The Written Submission Filed. The Same Reads As Follows:- 2
For Appellant: Shri Sanjay Mody, ARFor Respondent: Shri Santosh Karnani, Sr. DR
Section 133ASection 143(3)Section 69A
…having any other undisclosed assets which could be linked with this disclosure. In view of the totality of the circumstances, arguments given by the assessee and reasoning as above, the addition made is deleted." ii) Kailashben Manharlal Chokshi v. CIT (2010) 328 ITR 411 (Guj) The Hon'ble Gujarat High Court observed that statement recorded under section 132(4) of the Act was later on retracted by the assessee and despite the said fact no evidence has been led by the Revenue Authority to support the additions made. On the above facts, it has been held that, to quote:- "We are, therefore, of the view that merely on…
