THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE
In the result, all the appeals of the Revenue are dismissed
ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14
Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68
293C which provides legal presumption that the document belongs to the persons from whose possession and control it was found.
Accordingly, the impugned addition of Rs.53,19,36,960/- was deleted. Dissatisfied with the action of the ld.CIT(A), Revenue is now appeal before the Tribunal.
14. Before us, the ld.DR while opposing the order of the ld.CIT(A), reiterated
