POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR
In the result, the appeal filed by assessee is allowed
ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 263(1)Section 69
2 of paper book)\nReply dated 08.02.2021\n4-6\n'6 It is observed that during the course of survey\nproceedings excess stock of Rs.49,98,000/- was found.\nPlease explain source of purchase of excess stock\nwith documentary evidence and explain why the sane\nshould not be added to your income as' unexplained\ninvestment in the form of stock
