SMT. KASHAVVA S RANGARADDIYAVAR,GADAG vs. ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-1(1) & TPS, , HUBLI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 1258/BANG/2024[2019-20]Status: DisposedITAT Bangalore03 Sept 2024AY 2019-20
Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeysmt. Kashavva S Rangaraddiyavar, The Asstt. Commissioner Of Gurlakatti, Kanakikopa, Naragund, Income Tax, Circle-1(1) & Vs. Gadag-582207 Tps, Navanagar, Hudli Pan –Eixpr1582R (Appellant) (Respondent) Assessee By: Ms. Sunaina Bhatia, Ca Revenue By: Shri V. Parithivel, Jcit Date Of Hearing: 01.08.2024 Date Of Pronouncement: 03.09.2024 O R D E R Per: Keshav Dubey, J.M.
For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri V. Parithivel, JCIT
Section 115BSection 139Section 142(1)Section 143(2)Section 148Section 148ASection 250Section 69A
delay in filing the appeal and hence, the impugned order passed requires to be cancelled.
2
Smt. Kashavva S Rangaraddiyavar
3. The learned CIT[A] is not justified in sustaining the addition of Rs.
15,38,248/- made as unexplained money U/s 69A r.w.s. 115BBE of the Act under the facts and in the circumstances of the appellant's case