M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021
Section 142(1)Section 143(2)Section 144Section 145(3)
unexplained and, thus, as its’ income, as explained by the Apex Court per its’ decisions, as in Kale Khan Mohd. Hanif v. CIT [1963]
6
Asit Dixit v. ITO
50 ITR 1 (SC); CIT v. Devi Prasad Vishwanath Prasad [1969] 72 ITR 194
(SC). This legal aspect, though to be fair was not canvassed before me, is yet clarified