JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE
In the result, all the appeals of the Revenue are dismissed
ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15
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
224/- the ld.AO added the same to the total income of the assessee under section 69C of the Act.
41. Against this addition, the assessee approached first appellate authority. Before the ld.CIT(A) assessee reiterated submissions made during the assessment proceedings. Assessee further submitted that M/s.C-21 Town Planners P.Ltd. is a real estate developer; that all the transactions are related