ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU
In the result, the appeal of the revenue is dismissed being devoid of merits
ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69
price, ITO's estimate of excess receipt by assessee on sale of onions could not be affirmed Held, yes Whether, therefore, impugned addition made in assessee's income was to be set aside-Held, yes"
(i) Addition u/s 69
The AO has made addition in the hands of assessee u/s 69 of the Income Tax Act,
1961. It shall
