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2 results for “condonation of delay”+ Section 69Bclear

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Key Topics

Section 115B7Section 143(3)2Section 143(2)2Addition to Income2

LOVEKESH PATIL,BURHANPUR vs. CIT APPEALS, INDORE

Appeal is allowed for statistical purpose

ITA 316/IND/2023[2015-16]Status: DisposedITAT Indore29 Aug 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Lovekesh Patil, Ito, House No. 204/1, Burhanpur बनाम/ Village - Turak Gurada, Vs. District – Burhanpur (Assessee/Appellant) (Revenue/Respondent) Pan: Dhnpp1752B Assessee By Assessee In Person Revenue By Shri K.Bala Murli Krishna, Sr. Dr Date Of Hearing 14.08.2024 Date Of Pronouncement 29.08.2024

Section 115BSection 143(2)Section 143(3)Section 68

section 68,69, 69A, 69B, 69C or 69D and assessee total income does not include any such income. 4. The addition of Rs. 2,40,920/- made by the AO on protective basis, which is not sustainable in the eyes of law, because in this case the AO himself stated in the assessment order that the assessee has explained cash

AGRAWAL DIAMONDS,BHOPAL vs. ACIT, CENTRAL-II, BHOPAL

Appeal is partly allowed

ITA 284/IND/2023[2017-18]Status: DisposedITAT Indore15 Feb 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Agrawal Diamonds, Acit (Central)-2, 14-17, Platinum Plaza, Bhopal Near Mata Mandir, बनाम/ T.T. Nagar, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Aamfa1006C Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 15.02.2024

Section 115BSection 132Section 139(1)Section 143(2)Section 143(3)Section 69B

69B are not applicable and therefore, addition sustained at Rs. 18,44,749/- be kindly deleted. 4. That on the facts and in the circumstances of the case and in law it be held that the provision of section 115BBE are not applicable in the case of assessee and therefore the findings of the ld. Lower Authority in this regard