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Section 143(1)6 Section 1326 Section 153A(1)(b)6 Section 153A6 Section 695 Addition to Income5 Section 139(1)4 Disallowance4 Section 36(1)3 Section 271(1)(c)

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR

Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

69 and section 69B, because the investment in this case had only been partly been recorded in the books of accounts. Section 115BBE prescribed special rates of tax for additions made under section69 and 69B and the same was also applicable to income being declared in the return itself which was apparent from a reading of section 115BBE

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD