SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 80/ALLD/2025[2017-18]Status: DisposedITAT Allahabad28 Aug 2025AY 2017-18
Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250
disallowance of Rs. 1,68,000/- by treating the same as unexplained, it was submitted that section 69A had no application to the said amounts and they were recorded in the books of accounts. With regard to the refusal to grant the concession under section 80C