THE ACIT CENTRAL-1, BHOPAL vs. SMT MEENAKSHI SARAIYA, BHOPAL

In the result, appeal of the revenue and CO are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Anrps3407K Revenue By Shri Ashish Goyal & N.D. Patwa, Ars Assessee By Shri Ila Parmar, Cit- Dr

section 56(2)(vii) of the Act. Therefore, the statement given by the appellant that she received the said plot from the second party, is not in accordance with the documentary evidences placed on record. Hence, statement of appellant, as relied and made one of the Page 11 of 24 ITANo.231/Ind/2023 & CO No.02/Ind/2024 Meenakshi Saraiya basis of addition

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14