HARISH CHAND SONI,JABALPUR vs. INCOME TAX OFFICER WARD(1)1, JABALPUR
In the result, appeal of the assessee is allowed
ITA 4/JAB/2018[2008-09]Status: DisposedITAT Jabalpur15 Mar 2018AY 2008-09
Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 4/Jab/2018 "" " " " " " " / Assessment Year : 2008-09 Harish Chand Soni, Income Tax Officer, 565, Kotwali Ward Tammarhai, Vs Ward 1 (1), Jabalpur, M.P. Jabalpur Pan : Azvps 8959 C / (Appellant) / (Respondent) Assessee By : Shri Sanjay Mishra, Adv. Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 13/03/2018 ! "# $ %&' /Date Of Pronouncement: 15/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 29.11.2017 Vide Appeal No.J/Cit/A/I/Jbp/Ito W-1(1)/Jbp/208/2011-12, Arising Out Of Order Under Section 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 30.03.2011 By The Ito, Ward 1(1), Jabalpur.
For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri PD Chougule, DR
Section 271(1)(c)Section 44A
45,300/- in the Axis Bank account.
This bank account was not disclosed in the regular return of income;
Harish Chand Soni Vs. ITO
AY : 2008-09
however, during the course of assessment proceedings, the assessee has shown income from business at Rs.1,27,275/- by way of revised computation of income. However, learned Assessing Officer calculated the income under
