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
unexplained investment. However, there was no such investment during the year and the same did not appear in the cash flow statement of the assessee. However, Ld. CIT(A) confirmed this addition.
4.3 The proportionate addition of Rs.2,87,083/- was reduced to Rs.50,883/ (Rs.19,717/- + Rs.31,166/-) considering appellate orders in the case of family members