ABDUL RAZAQUE,JABALPUR vs. ACIT CIRCLE 2(1), JABALPUR
In the result, ground no. 1 is allowed while ground nos
ITA 84/JAB/2024[2016-17]Status: DisposedITAT Jabalpur16 Oct 2025AY 2016-17
Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Abdul Razaque, Vs. Acit, 903, Badi Omti, Jabalpur, M.P. Circle-2(1), Jabalpur Pan:Afgpr9967N (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 16.10.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl Jcit(A), Mysore, Wherein The Ld. Addl Jcit(A) Has Partly Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Ao Dated 19.11.2018, Passed Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Appeal) Addl/Jaddl Jcit(A)- Mysore Was Not Justified In Deciding The Legal Ground That Case Was Selected For Limited Scrutiny Under Cass To Examine The Reasons Of (I) Return Filed After 7.11.2016' & Cash Deposit During Demonetization Period & Addition Was Made On Some Other Issue Which Was Not The Reason For Selection & Without Taking Any Approval From Higher Authorities. 2. The Learned Commissioner Of Income Tax (Appeal) Addl/Jaddl Jcit(A)-Mysore Was Not Justified In Confirming The Addition Of Rs. 4,48,584 By Ignoring All The Evidences & Documents By Simply Observing That No New Documents Were Filed Even Though Documents Which Are Filed Are Sufficient & Self-Explanatory & The Order Of Learned Cit Appeals Is Passed In A Mechanical Manner, Without Any Application Of Mind & Appears That It Was Passed With Predetermined Mind.
For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 143(3)Section 68
section 68 of the Act. He also made an addition of Rs.
10,200/- on account of unexplained expenditure in the purchase of a Gas Cylinder.
3. Aggrieved with this order, the assessee went in appeal before the ld. Addl
JCIT(A). The ld. Addl JCIT(A) records that he issued five notices for hearing to the assessee between
