GHANSHYAM PATIDAR,UJJAIN vs. THE ITO1 (2), UJJAIN

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanighanshyam Patidar Ito 1(2) Ram Mandir Path Tarana Ujjain Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Djbpp 7093 F Assessee By Shri Santosh Deshmukh & Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023

delay of two days in filing present appeal, same is condoned. The assessee has raised following grounds of appeal: “1. That on the facts and circumstances of the case and in law, the Ld. CIT grossly erred in confirming addition made by the AO of Rs.1,41,400/- as unexplained cash credit u/s 68 of the Act. 2.That

HARISH KUMAR CHANDNANI,BHOPAL vs. INCOME TAX OFFICER -3(1), BHOPAL, BHOPAL