SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA
Appeal stand allowed
ITA 411/ASR/2010[2000-01]Status: DisposedITAT Amritsar07 Aug 2025AY 2000-01
Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 411/Asr/2010 (िनधा"रण वष" / Assessment Year: 2000-01) Shri Sukhbir Singh Badal Dcit-Circle-Ii बनाम/ Vs. S/O Parkash Singh Badal Bhatinda. Vpo Badal, District Muktsar "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abspb-1568-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Ashwani Kumar, Ms. Deepali Aggarwal Ms. Muskan Garg (Cas) –Ld. Ars ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Addl. Cit) – Ld. Sr. Dr
For Appellant: ShriFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 2Section 2(22)(e)Section 250(6)Section 69
deemed dividend u/s 2 (22) (e) of the Income Tax Act, 1961. 4. That the Id. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the addition of Rs.48,000/- made by the Id. Assessing Officer by treating old investments as an investment from undisclosed source u/s 69 of the I.T. Act.
5. That the Id. Commissioner of Income
