SH. NARESH CHAUHAN,SHIMLA vs. ACIT, CC-II, CHANDIGARH
In the result, the addition so made is hereby directed to be deleted and the ground of appeal is allowed
ITA 728/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh06 Dec 2024AY 2014-15
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Manoj Gupta, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 142(1)Section 153ASection 153A(1)(b)Section 68Section 69C
57,804/- originally made under section 69C was reiterated.
Further addition of Rs. 1,72,986/- on account of unexplained expenditure as against original addition of Rs. 32,02,047/- was reiterated. Further, addition of Rs. 56,674/- under section 68