NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN
In the result, the appeal of the assessee is allowed
ITA 124/DDN/2024[2021-22]Status: DisposedITAT Dehradun09 Apr 2025AY 2021-22
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025
For Appellant: Shri Harshit Gupta, CAFor Respondent: Shri S. K. Chaterjee, CIT DR
Section 132Section 139(1)Section 143(3)Section 292CSection 40A(3)Section 69Section 69C
disallowed u/s 40A(3) of the Act. The assessee submitted that the said image was found from the mobile of assessee‟s brother at the time of search and hence, the presumption in terms of Section 292C
