PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)
In the result, the appeal of the assessee is allowed
ITA 54/JAB/2024[2017-18]Status: DisposedITAT Jabalpur30 Sept 2025AY 2017-18
Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R
For Appellant: Shri G. N. Purohit, Sr. AdvocateFor Respondent: Shri Alok Bhura, Sr. DR
section and legal pronouncements in his context
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cannot be added ack. Here the Ld. A.O. has 1ot rejected the books oi account u/s 145(3) of the Ac: and has not made the addition for the source oi credit entry (from which sources the cash has been received, although proved to the A.O.) which