THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

292C and presumed that the documents seized belonged to the assessee only. He further noted that the impugned entries were of expenditure on purchase and construction of real estate. The total amount involved in the documents was to the tune of Rs.21,07,224/- the ld.AO added the same to the total income of the assessee under section