ASHOK KUMAR MOONAT,RATLAM vs. ASSTT. COMMISSIONER OF INCOME TAX (CENTRAL-3), INDORE, INDORE
ITA 715/IND/2025[2018-19]Status: DisposedITAT Indore06 Feb 2026AY 2018-19
Section 115BSection 133ASection 143(2)Section 28Section 68Section 69BSection 80C
80D.\n(iv)\nNow, the assessee has come in next appeal before us.\n3.\nThe grounds raised by assessee are as under:\n“1. That the learned Commissioner of Income tax (A) further erred in law in\nnot appreciating the fact that the gold ornaments and jewellery found as\nexcess stock over and above the books of the accounts cannot
