DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR
In the result, the appeal of the assessee is partly allowed
ITA 133/ALLD/2024[2015-16]Status: DisposedITAT Allahabad20 Mar 2025AY 2015-16
Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025
For Appellant: Shri Brij Bhushan Goenka, C.AFor Respondent: Shri A. K. Singh, Sr. D.R
Section 142(1)Section 143Section 143(2)Section 250Section 69A
loss account and copy of ITR. The Assessing Officer records that when asked to substantiate the issue involved, i.e., “increase in capital”, the
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A.R. of the assessee could offer no explanation in this regard.
The Assessing Officer observed that the assessee had shown increase in capital account of Rs.1,15,69,573/- as compared
