SHRI JASBIR SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, appeal of the assesseeITA No
ITA 133/ASR/2022[2019-20]Status: DisposedITAT Amritsar07 Aug 2023AY 2019-20
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 133/Asr/2022 Assessment Year: 2019-20
Section 143(3)Section 250Section 69
364/- on account of surrendered excess shown by the assessee as additional income while filing ITR is also being treated as undisclosed investment from unexplained sources in the form of excess stock and stock as per provisions of Section 69 and 69A of the I.T.Act respectively.
[ Addition : Rs.37,46,491/-]”
5.1
The ld. AR vehemently argued and placed that
