JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 277/IND/2025[2015-16]Status: DisposedITAT Indore23 Dec 2025AY 2015-16
Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani
For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68
u/s 148 of the Act, the assessee filed a return of income on 23.05.2016 declaring total income of ₹43,26,048/-. During the course of assessment, the Assessing Officer examined unsecured loans aggregating to ₹90,00,000/- received from six persons of the Khanduja family.
Though the assessee furnished confirmations, PAN details and bank statements of the lenders, the Assessing
