GANPAT SINGH PATEL,BALAGHAT vs. ITO WARD, BALAGHAT
In the result, the appeal of the assessee is dismissed
ITA 53/JAB/2024[2014-15]Status: DisposedITAT Jabalpur28 Aug 2025AY 2014-15
Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2014-15 Ganpat Singh Patel V. Ito Ward, Balaghat Prem Nagar, Balaghat H.O. Railway Station Road, Balaghat, Balaghat, 481001, Balaghat-481001. Madhya Pradesh. Pan:Aeopp9849L (Appellant) (Respondent) Appellant By: Shri Ashok Vijaywargiya, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R
For Appellant: Shri Ashok Vijaywargiya, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 250Section 271(1)(c)Section 54B
54B.
2. The Ld. CIT (Appeals) has erred in upholding the contested addition of Rs.
5,00,753/- due to the purported variance between the balance sheet amount and the valuation report, a discrepancy which is unsubstantiated, unwarranted, flawed, and legally infirm.".
3. In the facts and circumstances of the case the learning C.I.T. has erred in passing the order
