THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE
In the result, all the appeals of the Revenue are dismissed
ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13
Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68
gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited
