LAKHVIR KAUR,MOHALI, CHANDIGARH vs. DCIT/ACIT(CEN)-2 CHD, CHANDIGARH
In the result, both the above appeals of the Assessee are\nallowed
ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21
For Appellant: \nShri Rohit Kapoor, Advocate &For Respondent: \nShri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65B
section 65B of\nIndian Evidence Act, 1872 (Indian Evidence Act) is bad in law.\n3. That on the facts and circumstances of the case and in law,\nthe\nCIT(A) has erred in confirming the addition to the tune of Rs.\n1,49,00,000/- made by the AO on account of ON MONEY in respect\nof cash receipts