AMIT KUMAR PAL,THRISSUR vs. WARD 1(1) THRISSUR, THRISSUR
In the result, the appeal filed by the assessee stands dismissed
ITA 676/COCH/2025[2022-23]Status: DisposedITAT Cochin20 Nov 2025AY 2022-23
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Amit Kumar Pal .......... Appellant House No. 31/321/1, Vakayil Road St. Marys Chappal, Chiyyaram, Thrissur [Pan: Bnhpp5857P] Vs. The Income Tax Officer, Wd-1(1), Thrissur .......... Respondent Assessee By: Shri Anoop V. Francis, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 30.07.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Doing Job Work As Goldsmith. The Return Of Income For Ay 2022-23 Was Filed On 30.12.2022 Declaring Income Of Rs. 6,82,690/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Were Conducted In The Business Premises Of M/S. Peeyar Exporters In The Month Of March, 2022. During The Course Of Search & Seizure Operations Certain Digital Evidences Were Found
For Appellant: Shri Anoop V. Francis, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 143(3)Section 44A
search and seizure operations certain digital evidences were found
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Amit Kumar Pal indicating that 790 grams of gold was deposited with the said company by the appellant as security deposit. When this evidence was confronted with the appellant, the appellant had offered to disclose this amount as additional income in the statement recorded from the appellant by the Investigation
