DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 53/JODH/2022[2018-19]Status: DisposedITAT Jodhpur10 Nov 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Amit Kothari, Chartered AccountantFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 115BSection 250
4 Ors. cases the record, I find that during the course of survey, income was surrendered by the assessee on account of stock, excess cash found out of sale of stock and also in respect of incriminating documents. As per judicial pronouncements cited by the Id. AR and also the decision of Hon'ble
Rajasthan high court in the case
