JAIN WARE HOUSE,SEONI vs. INCOME TAX OFFICER WARD, SEONI
In the result, the appeal is allowed for statistical purposes
ITA 208/JAB/2025[2018-19]Status: DisposedITAT Jabalpur24 Sept 2025AY 2018-19
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Abhijeet Shrivastava, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 142(1)Section 147Section 148Section 194ISection 2(24)(xviii)Section 250Section 69A
receipt of Rs.24,99,700/-, which he observed to have been received on transfer from MMDC account. Applying the provisions of section 2(24)(xviii)(a), he thereupon proceeded to make the addition under section 69A.
3. Aggrieved with the said addition, the assessee filed an appeal before ... Jain Ware House
44AD, the ld. AO had created a demand under section 69A and also erred in applying section 2(24)(xviii)(a) and created an enormous demand. It was, therefore, prayed that the assessee may be given one more opportunity to present its case before
