M/S GANESH BUILDERS,PANCHKULA vs. DCIT, CC-1, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

u/s 153D, as part of the assessment record and draft assessment order, even though addition was made by the Ld. AO on 54 plots for which documents were found during the search. The Ld. AR highlighted the affidavit from Shri Kashmiri Lal which is also part of seized record in respect of those 4 plots which affidavit contained completely

ANISH GARG,PATIALA vs. ITO WARD-4, PATIALA

In the result, the appeal of the assessee is allowed

147 of the\nAct. The basis of formation of such belief and consequent opinion of the\nAssessing officer is certain incriminating material which is found during the\ncourse of survey u/s 133A of the Act, however, what are the incriminating\nmaterial which has been found and the contents of such incriminating material,\nnothing has been specified in the reasons

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA vs. SATGURU FOUNDATION(REGD), MUKTSAR

In the result, all the four appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961. The addition has been made on a protective basis in the hands of the assessee society amounting to Rs. 6,81,29,000/-. The said amount has been worked out on the basis of transactions mentioned in a diary impounded during the course of survey. Substantial addition

ASSTT. COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD.), MUKTSAR

In the result, all the four appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961. The addition has been made on a protective basis in the hands of the assessee society amounting to Rs. 6,81,29,000/-. The said amount has been worked out on the basis of transactions mentioned in a diary impounded during the course of survey. Substantial addition

ASSISTANT COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD), MUKTSAR

In the result, all the four appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961. The addition has been made on a protective basis in the hands of the assessee society amounting to Rs. 6,81,29,000/-. The said amount has been worked out on the basis of transactions mentioned in a diary impounded during the course of survey. Substantial addition

ASSISSTANT COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD)., MUKTSAR

In the result, all the four appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961. The addition has been made on a protective basis in the hands of the assessee society amounting to Rs. 6,81,29,000/-. The said amount has been worked out on the basis of transactions mentioned in a diary impounded during the course of survey. Substantial addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. OM SONS MARKETING PRIVATE LIMITED, QUILA CHOWK

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

Survey Sections 132 /132A or material is used against (except under 133A(2A)) on assessee from third party search assessee 3. Search/requisition on another person, but 27 assets/documents relate to assessee Purpose of Approval Supervisory check in search assessments to assessments to ensure fairness and ensure fairness and oversight oversight Prevent misuse of powers in reassessment based on search/survey-related information

MALBROS INTERNATIONAL PVT LTD, VILLAGE MANSOORWAL, TEHSIL ZIRA HEAD OFFICE, OLD CANTT ROAD, FARIDKOT,FARIDKOT vs. DCIT, CENTRAL CIRCLE-2, , LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

Survey Sections 132 /132A or material is used against (except under 133A(2A)) on assessee from third party search assessee 3. Search/requisition on another person, but 27 assets/documents relate to assessee Purpose of Approval Supervisory check in search assessments to assessments to ensure fairness and ensure fairness and oversight oversight Prevent misuse of powers in reassessment based on search/survey-related information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, TEHSIL ZIRA, FARIDKOT -151203, LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

Survey Sections 132 /132A or material is used against (except under 133A(2A)) on assessee from third party search assessee 3. Search/requisition on another person, but 27 assets/documents relate to assessee Purpose of Approval Supervisory check in search assessments to assessments to ensure fairness and ensure fairness and oversight oversight Prevent misuse of powers in reassessment based on search/survey-related information

OM SONS MARKETING PRIVATE LIMITED,FARIDKOT vs. DCIT, CENTRE CIRCLE-2, , LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

Survey Sections 132 /132A or material is used against (except under 133A(2A)) on assessee from third party search assessee 3. Search/requisition on another person, but 27 assets/documents relate to assessee Purpose of Approval Supervisory check in search assessments to assessments to ensure fairness and ensure fairness and oversight oversight Prevent misuse of powers in reassessment based on search/survey-related information

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Survey u/s,133A of I.T. Act,\nconducted on 26/02/2020. No panchnama was drawn for this premises. '2. CP-\n67, Sector-67, Airport Road, Mohali No search action on the assessee The AO\nadmitted that no warrant of authorization against the assessee at this premises\nbut it is in the name of M/s Homeland Buildwell Pvt. Ltd. Authorization of Search

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Survey u/s,133A of I.T. Act,\nconducted on 26/02/2020. No panchnama was drawn for this premises. '2. CP-\n67, Sector-67, Airport Road, Mohali No search action on the assessee The AO\nadmitted that no warrant of authorization against the assessee at this premises\nbut it is in the name of M/s Homeland Buildwell Pvt. Ltd. Authorization of Search

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Survey u/s,133A of I.T. Act,\nconducted on 26/02/2020. No panchnama was drawn for this premises. '2. CP-\n67, Sector-67, Airport Road, Mohali No search action on the assessee The AO\nadmitted that no warrant of authorization against the assessee at this premises\nbut it is in the name of M/s Homeland Buildwell Pvt. Ltd. Authorization of Search

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Survey u/s,133A of I.T. Act,\nconducted on 26/02/2020. No panchnama was drawn for this premises. '2. CP-\n67, Sector-67, Airport Road, Mohali No search action on the assessee The AO\nadmitted that no warrant of authorization against the assessee at this premises\nbut it is in the name of M/s Homeland Buildwell Pvt. Ltd. Authorization of Search

SHRI RAKESH KUMAR KATARIA,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result, appeal is allowed as indicated

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 159/Chd/2020 "नधा"रण वष" / Assessment Year : 2012-13 Shri Rakesh Kumar Kataria Vs. The Dcit, Central Circle, बनाम Chandigarh Sco 862, Prop. Subhinfra, Ist Floor, Nac, Manimajra, Chandigarh "थायी लेखा सं./Pan No: Aespk5238A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.04.2024 आदेश/Order

reassessment, if any, has been made. 5.2 The ld. DR has further contended that in this case, the Assessee filed his return of income on 18.03.2013 and notice u/s 143(2) of the Act was issued on 07.08.2013, and that therefore, notice u/s 153C of the Act was neither called for, nor issued

G.J. HOLDING PVT. LTD.,LUDHIANA vs. ACIT, C-2, LUDHIANA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No.1171/Chandi/2019 िनधा"रण वष" / Assessment Year : 2011-12 G.J. Holding Pvt. Ltd. बनाम Acit, Central Circle-Ii, Ludhiana C/O G.S. Auto International Limited, G.S. Estate, G.T. Road, Ludhiana. "थायी लेखा सं./Pan No: Aaacg6664K अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri P.K. Goel & Sunil Arora, C.As राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 18.12.2023 उदघोषणा क" तारीख/Date Of Pronouncement : 30.01.2024 आदेश/Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.07.2019 Of The Commissioner Of Income Tax (Appeals)-5, Ludhiana[Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following 2. Grounds Of Appeal:

survey U/s 133A of the I.T. Act, 1961 was conducted on 03.12.2014 at the registered office of M/s G.J. Holding. Pvt. Ltd. i.e. 1304, Padma Tower-1, Rajendra Place, New Delhi. Many of the companies share a common address i.e. 1304, Padma Tower-1, Rajendra Place, New Delhi. The group company M/s G.J. Holding Pvt. Ltd. has changed four

ANISH GARG,PATIALA vs. ACIT/ DCIT CEN CIR, PATIALA

In the result, appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita Nos. 280 To 284/Chd/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2017-18 Anish Garg, The Acit / Dcit, बनाम 102, Central Circle, New Colony Patiala Vs. Sular, Patiala "थायी लेखा सं./ Pan No: Aocpg6331A अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Rajiv Saldi, Ca राज"व क" ओर से/ Revenue By : Smt. Surinder Kaur Waraich, Addl. Cit,Sr.Sr सुनवाई क" तार"ख/Date Of Hearing : 27.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.08.2025 आदेश/Order

survey was conducted under Section 133A of the Income-tax Act on 27.09.2018. Based on the material gathered, the Assessing Officer reopened the assessment under section 147 and completed the assessment u/s 147 r.w.s. 144 of the Act. Additions were made towards unexplained investment in the construction of a residential house and unexplained cash. 4. On appeal, the learned

ANISH GARG,PATIALA vs. ACIT/ DCIT CEN CIR,, PATIALA

In the result, appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita Nos. 280 To 284/Chd/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2017-18 Anish Garg, The Acit / Dcit, बनाम 102, Central Circle, New Colony Patiala Vs. Sular, Patiala "थायी लेखा सं./ Pan No: Aocpg6331A अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Rajiv Saldi, Ca राज"व क" ओर से/ Revenue By : Smt. Surinder Kaur Waraich, Addl. Cit,Sr.Sr सुनवाई क" तार"ख/Date Of Hearing : 27.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.08.2025 आदेश/Order

survey was conducted under Section 133A of the Income-tax Act on 27.09.2018. Based on the material gathered, the Assessing Officer reopened the assessment under section 147 and completed the assessment u/s 147 r.w.s. 144 of the Act. Additions were made towards unexplained investment in the construction of a residential house and unexplained cash. 4. On appeal, the learned

ANISH GARG,PATIALA vs. ACIT/ DCIT CEN CIR, PATIALA

In the result, appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita Nos. 280 To 284/Chd/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2017-18 Anish Garg, The Acit / Dcit, बनाम 102, Central Circle, New Colony Patiala Vs. Sular, Patiala "थायी लेखा सं./ Pan No: Aocpg6331A अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Rajiv Saldi, Ca राज"व क" ओर से/ Revenue By : Smt. Surinder Kaur Waraich, Addl. Cit,Sr.Sr सुनवाई क" तार"ख/Date Of Hearing : 27.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.08.2025 आदेश/Order

survey was conducted under Section 133A of the Income-tax Act on 27.09.2018. Based on the material gathered, the Assessing Officer reopened the assessment under section 147 and completed the assessment u/s 147 r.w.s. 144 of the Act. Additions were made towards unexplained investment in the construction of a residential house and unexplained cash. 4. On appeal, the learned