DCIT, ALLAHABAD vs. M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF, ALLAHABAD
In the result, the appeal of the revenue ITA No
ITA 216/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13
Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr
Section 143(3)Section 145(3)Section 250(6)
5. The brief fact of the case is that the survey was conducted on 20.10.2011
u/s 133A of the Act. In the survey the assessee surrendered the income on excess stock of gold and silver ornaments and the excess cash. The revenue found the total stock of gold and silver amount to Rs.11,58,23,361/- and cash
Rs.2
