SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA
In the result, the appeal is partly allowed
ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14
Bench: Shri Kul Bharatshri Nikhil Choudhary
For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250
bogus.
6. That as on the fact and in position of law, the learned CIT(A)-1,
Jabalpur was not justified in confirming the A.O. who made an addition of Rs. 9,52,430/-on account of excess cash found at the time of survey. The addition was based on conjectures and surmises, arbitrary, vague and not sustainable
