How many judgments cite Smt. Kavita Chandra v. CIT?

17 judgments on BharatTax cite Smt. Kavita Chandra v. CIT (81 Taxmann.com 317), spanning 2018 to 2025.

Which sections of the Income Tax Act does Smt. Kavita Chandra v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 115BBE, Section 143(3), Section 69A, Section 133(6), Section 142(1).

Smt. Kavita Chandra v. CIT

81 Taxmann.com 317Reported decision2017#6723 most cited

What is Smt. Kavita Chandra v. CIT authority for?

The assessee must link cash withdrawals to subsequent cash deposits to prove the source of the deposited funds; otherwise, such deposits are considered unexplained income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Smt. Kavita Chandra v. CIT · section 68 · section 69A · unexplained cash credit · cash deposit · cash withdrawal · unexplained income · demonetization period

Sections most often in play

Section 68 Section 115BBE Section 143(3)Section 69A Section 133(6)Section 142(1)Section 143(2)Section 270AAC

Read the full judgment

Issues it is cited on

section 44ad section 115bb section 115b unexplained money section 133(6)unexplained cash credit section 115bbe section 68 section 69 section 69a section 115 undisclosed income

Judgments citing Smt. Kavita Chandra v. CIT

Bhoj Raj, Agra vs. Ward 1(1)(1), Agra

In the result, appeal filed by the assessee is allowed

ITA 436/AGR/2025[2017-2018]Status: DisposedITAT Agra18 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 69A

…her purpose, in that even, it is not open to the authority to make the addition on the basis that the assessee has failed to explain the source of deposits. As regards the decision of Hon‟ble Punjab and Haryana High Court in Smt. Kavita Chandra vs CIT: [2017] 81 Taxmann.com 317 (Punjab & Haryana) relied upon by the learned DR is concerned, we find that the same is factually distinguishable. As in that case, the amount of cash deposit was much more than the withdrawal by the taxpayer from its bank account. 11. Thus, in view of the above, we find no reason to sustain the addition made by the lower authorities, part…

Akhtar Rasool, Moradabad vs. ACIT - 2, Moradabad

The appeal is dismissed

ITA 5025/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Saurabh Rohatgi, CAFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 5025/Del/2025 : Asstt. Year: 2017-18 Akhtar Rasool, Vs ACIT, Kath Darwaza, Near S. Kumar Circle-2, Choraha, Moradabad, U.P.-244001 Moradabad, U.P. (APPELLANT) (RESPONDENT) PAN No. ADSPR2726F Assessee by : Sh. Saurabh Rohatgi, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 02.12.2025 Date of Pronouncement: 02.12.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFA…

Navneet Garg, Delhi vs. ITO, Ward- 43(7), Delhi

In the result Appeal of the Assessee is partly allowed in the above terms

ITA 1801/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Krinwant Sahayasstt. Year: 2017-18

For Appellant: Shri Ved Jain, Advocate, CA Uma UpadhyayFor Respondent: Shri Manish Gupta, Sr. DR

Section 115Section 115BSection 133(6)Section 143Section 68

…ITA No. 1801/DEL/2025 NavneetGarg IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Asstt. Year: 2017-18 Shri NavneetGarg Vs ITO, KP-341, Pitampura, Ward- 43(7) Delhi- 110034 Delhi (APPELLANT) (RESPONDENT) PAN No. AAHPG5517D Assessee by : Shri Ved Jain, Advocate, CA Uma Upadhyay, CA Devesh Aggarwal & CA Aditya Garg Revenue by : Shri Manish Gupta, Sr. DR. Date of Hearing: 13.11.2025 Date of Pronouncement: 19 .11.2025 ORDER PerMahavir Singh, Vice President: This Appeal by Assessee is arising out of the order of CIT(…

Kanchan Sachdeva, Gurugram vs. CIT Appeals Income Tax Department, Delhi

Appeal is partly allowed

ITA 2128/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Nov 2025AY 2015-16

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER\nAND\nSHRI NAVEEN CHANDRA (Accountant Member)

Section 144Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Vs. CIT(A)/NFAC, Kanchan Sachdeva, H. No. 20, 8 Marla, Delhi Model Town, Gurugram, Haryana PAN: AJPPS2032Q (Appellant) (Respondent) Assessee by Sh. Raj Kumar, CA Department by Sh. Manish Gupta, Sr. DR Date of hearing 03.11.2025 Date of pronouncement 03.11.2025 ORDER This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”],…

Mansukhlal Ratanshi Radia, Anand vs. The ACIT, Circle Intl. Taxation, Vadodara

In the result, the appeal of the assessee is allowed

ITA 911/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Ms. Neeju Gupta, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.911/Ahd/2023 (Assessment Year: 2017-18) Mansukhlal Ratanshi Radia, Vs. Assistant Commissioner of Kaushali, Opp: Ashish Bunglows, Income Tax, Vidyanagar Road, Karamsad, Circle International Anand-388325 Taxation, Vadodara [PAN No.CEKPR3765K] (Appellant) .. (Respondent) Appellant by : Shri Divyakant Parikh, A.R. Respondent by: Ms. Neeju Gupta, Sr. DR Date of Hearing 13.03.2025 25.03.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

Late Pratapsingh Kartarsingh Walia Represented by His Legar Heir Mrs. Amarjeetkaur Pratapsingh Walia, Pune vs. Income Tax Officer, Ward-8(4), Pune

In the result, the appeal of assessee in ITA No

ITA 752/PUN/2024[2013-14]Status: DisposedITAT Pune27 Sept 2024AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.752 & 751/PUN/2024 धििाारण वर्ा / Assessment Years : 2013-14 & 2014-15 Late Pratapsingh Kartarsingh Walia Income Tax Officer, represented by his Legal Heir Ward – 8(4), Pune Mrs. Amarjeetkaur Pratapsingh Walia, Vs. Walia Roadlines, Near Swami Samarth Weight Bridge, Bhosari, Pune-411039 PAN : AAKPW6288L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Sourabh Nay…

Late Pratapsingh Kartarsingh Walia Represented by His Legar Heir Mrs. Amarjeetkaur Pratapsingh Walia, Pune vs. Income Tax Officer, Ward-8(4), Pune

In the result, the appeal of assessee in ITA No

ITA 751/PUN/2024[2014-15]Status: DisposedITAT Pune27 Sept 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

Rajan Krishnamurthy Iyer, Mumbai vs. ITO Ward 34(2)(6), Mumbai

In the result, the appeal filed by the assessee is treated as allowed

ITA 4351/MUM/2023[2017-18]Status: DisposedITAT Mumbai15 May 2024AY 2017-18

Bench: the CIT(A). The First Appellate Authority noticed that there was a time gap of seven months to ten months between the dates of withdrawal and dates of deposit.Accordingly, the Ld CIT(A) confirmed the addition made by the AO. In this regard, he took support of decision rendered by Hon’ble Punjab & Haryana High Court in the case Smt. Kavitha Chandra vs. CIT (2017) 81 taxmann.com 317, wherein the claim of redeposit of cash was not accepted. Aggrieved, the assessee has filed this appeal.

For Appellant: Ms. Aarti Sathe &For Respondent: Shri Suni Mathew, Sr.DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year 2017-18 Rajan Krishnamurthy Iyer, 803, Silver Arch, Shastri Nagar, Andheri West,Mumbai – 400 053. PAN:AADPI-3431-N - Appellant Vs. Commissioner of Income Tax(Appeals)/ ITO-Ward 34(2)(6), Mumbai. - Respondent Assessee by : Ms. Aarti Sathe & Ms. Aasavari Kadam Revenue by : Shri Suni Mathew, Sr.DR Date of Hearing : 30/04/2024 Date of Pronouncement : 15/05/2024 O R D E R The assessee has filed this appeal challenging the order dated 27-12- 2019 passed by Ld CIT(A), NFAC, Delhi and it relates…

Deen Dayal Sharma, A-135, Govindpura, Kardhani, Kalwar Road, Jaipur vs. Income Tax Officer, Ward - 3(1), Jaipur

ITA 394/JPR/2023[2011-12]Status: DisposedITAT Jaipur21 Sept 2023AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT) a

Section 133(6)Section 147Section 148Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 394/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Deen Dayal Sharma Income Tax Officer, A-135, Govindpura Kardhani Vs. Ward 3(1), Jaipur Kalwar Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANRPS 4586 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Poddar (Adv.) jktLo dh vk…

Pareshkumar Lakhmichand Muthreja, Mumbai vs. The Income Tax Officer, International Taxation -Ward 3(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 977/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Sept 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blepareshkumar Lakhmichand Muthreja V. Income Tax Officer 304, Venkatesh Chambers Chs International Taxation – 3(2)(1) Prescot Road, G.T. Marg Room No. 1627, 16Th Floor Fort, Mumbai - 400001 Air India Building Nariman Point, Mumbai – 400 021 Pan: Aacpm5882C (Appellant) (Respondent)

Section 133(6)Section 143(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER Pareshkumar Lakhmichand Muthreja v. Income Tax Officer 304, Venkatesh Chambers CHS International Taxation – 3(2)(1) Prescot Road, G.T. Marg Room No. 1627, 16th Floor Fort, Mumbai - 400001 Air India Building Nariman Point, Mumbai – 400 021 PAN: AACPM5882C (Appellant) (Respondent) Shri Anuj Kisnadwala Assessee Represented by : Department Represented by : Shri Anil Sant Date of Conclusion of Hearing : 13.07.2023 Date of Pronouncement : 06.09.2023…

Ajit Bapu Satam, Mumbai vs. DCIT -2(1), Mumbai

In the result, appeal by the assessee is allowed

ITA 1599/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Aug 2022AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Dr. K. Shivaram a/wFor Respondent: Shri Mehul Jain

Section 133(6)Section 143(3)Section 250Section 69A

…her purpose, in that even, it is not open to the authority to make the addition on the basis that the assessee has failed to explain the source of deposits. As regards the decision of Hon‟ble Punjab and Haryana High Court in Smt. Kavita Chandra vs CIT: [2017] 81 Taxmann.com 317 (Punjab & Haryana) relied upon by the learned DR is concerned, we find that the same is factually distinguishable. As in that case, the amount of cash deposit was much more than the withdrawal by the taxpayer from its bank account. Ajit Bapu Satam ITA No.1599/Mum./2021 11. Thus, in view of the above, we find no reason to sustain the addit…

DCIT 26(1), Mumbai vs. Anuya Jayant Mhaiskar, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1517/MUM/2021[2017-18]Status: DisposedITAT Mumbai21 Jul 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit -26(1) V. Anuya Jayant Mhaiskar Room No. 623, 6Th Floor 410 Boomerang, Chandivali Farm Kautilya Bhavan Chandivali Village, Andheri (E) Bandra Kurla Complex Mumbai -400072 Bandra(E), Mumbai - 400051 Pan: Ajdpm3145L (Appellant) (Respondent) Assessee By : Shri Siddharth Kothari Department By : Shri Mehul Jain

For Appellant: Shri Siddharth KothariFor Respondent: Shri Mehul Jain

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT -26(1) v. Anuya Jayant Mhaiskar Room No. 623, 6th Floor 410 Boomerang, Chandivali Farm Kautilya Bhavan Chandivali Village, Andheri (E) Bandra Kurla Complex Mumbai -400072 Bandra(E), Mumbai - 400051 PAN: AJDPM3145L (Appellant) (Respondent) Assessee by : Shri Siddharth Kothari Department by : Shri Mehul Jain Date of Hearing : 15.06.2022 Date of Pronouncement : 21.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the Revenu…

Shanmugam Ethiraj, Chennai vs. ITO, Ncw1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 822/CHNY/2020[2017-18]Status: DisposedITAT Chennai11 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 05.04.2022

Section 115BSection 139(1)Section 142(1)Section 234BSection 69Section 69A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.822/Chny/2020 ("नधा"रणवष" / Assessment Year: 2017-18) Mr. Shanmugam Ethiraj, Vs The Income Tax Officer, 110, Dr Radhakrishnan Road, Non-Corporate Ward-1(4), Mylapore, Chennai-600 004. Chennai-600 034, PAN: AAGPS 0240L (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B.Ramakrishnan, C.A. अपीलाथ" क" ओरसे/ Appellant by : Mr. G.Johnson, Addl.CIT ""यथ" क"…

Amit Arora, New Delhi vs. DCIT, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 3482/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Nov 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Salil kapoor, Adv. and Shri Samarth Choudhari, AdvFor Respondent: Shri S.S. Rana, CIT(DR)

Section 132Section 139Section 153ASection 234ASection 69

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3482/Del/2015 (Assessment Year: 2007-08) Shri Amit Arora, ACIT, 201, Vipps Centre,-2- Vs Central Circle-22, Community Center, Masjid New Delhi. Moth, G.K. II, New Delhi. PAN No: ACAPA9659D APPELLANT RESPONDENT Revenue By : Shri S.S. Rana, CIT(DR) Assessee By : Shri Salil kapoor, Adv. and Shri Samarth Choudhari, Adv. Per Anadee Nath Misshra, AM (A) This appeal has been filed by the Assessee against the impugned…

Sh. Omprakash Garg, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 5576/DEL/2014[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Sh. R.K Panda & Sh. Kuldip Singhassessment Year: 2011-12 Om Prakash Garg Dy. Commissioner Of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, Ara New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi Pan No. Aenpg2904C (Appellant) (Respondent)

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Om Prakash Garg Dy. Commissioner of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, ARA New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi PAN No. AENPG2904C (APPELLANT) (RESPONDENT) Appellant by Sh. Charu Goel, CA Respondent by Sh. Rinku Singh, Sr. DR Date of hearing: 09/04/2019 Date of Pronouncement: 30/04/2019 ORDER PER R.K. PANDA, AM: 1. This appeal filed by the assessee is directed against the order dated 31.07.2014 of the…

ACIT, New Delhi vs. Mana Ram Ganpat Ram & Co., New Delhi

ITA 3346/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Apr 2019AY 2011-12

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. K.V.S.R. Krishna, CA, Sh. Aman Goel, CAFor Respondent: Smt. Rinku Singh, Sr.DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.3346 /Del./2016 (ASSESSMENT YEAR : 2011-12) Assistant Commissioner of Income Tax Vs. Mana Ram Ganpat Ram & Co. Cycle Market, Jhandewalan, Extn., Circle-62(1), New Delhi New Delhi PAN : AAHFM2570Q Appellant Respondent ASSESSEE BY : Sh. K.V.S.R. Krishna, CA, Sh. Aman Goel, CA REVENUE BY : Smt. Rinku Singh, Sr.DR Date of Hearing : 11 .04.2019 Date of Order : 18.04.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, Assistant Commissioner of Income…

Shri Ravi Kewaltani, Durg vs. Income Tax Officer, Ward 2(1), Bhilai

In the result, the appeal filed by the assessee is allowed for statistical

ITA 278/RPR/2017[2014-15]Status: DisposedITAT Raipur12 Oct 2018AY 2014-15

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2014-15 Shri Ravi Kewaltani, Ito, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (Cg). Vs. Pachari Para, Durg (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri Rituparan Namdeo, DR

Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2014-15 Shri Ravi Kewaltani, ITO, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (CG). Vs. Pachari Para, Durg (CG). PAN : AULPK6656M (Appellant) (Respondent) Assessee by : Shri R. B. Doshi, CA Department by : Shri Rituparan Namdeo, DR Date of hearing : 06-08-2018 Date of pronouncement : 12-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 05.09.2017 of the ld. CIT(A)-II, Raipur (CG) relating…