SH. SANDEEP KUMAR,LUDHIANA vs. ITO, WARD-4, KHANNA
In the result, the appeal of the assessee is allowed
ITA 313/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh09 Jan 2024AY 2010-11
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Kuldeep Singh, ITP and Shri M.P. S. Malhotra, ITPFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 144Section 147Section 148Section 206CSection 68
68 of the Act, without confronting the assessee with any information in her possession which shows that the assessee had made payment of Rs 839,191/- and the source of which he had failed to explain.
5.2
It was submitted that the information received by the AO, copy of which is placed in paper book, shows that it is based
