SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR
In the result, assessee's appeal is dismissed
ITA 31/AGR/2022[2012 - 13]Status: DisposedITAT Agra29 Apr 2025
Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th
Section 143(3)Section 147Section 148Section 250Section 69
disallowable expenditure u/s 40A(3) read with Rule
6DD of the 1.T. Act in mechanical, summary & brief manner without appreciating & brushing aside the Nature of transaction in the peculiar facts & circumstances, and the evidence furnished.
The addition made on merely assumptions, presumptions, surmises &
unwarranted arbitrary, highly unjust, conjectures and grossly capricious, wrong, illegal, bad in facts & law.
5.2 Because
