SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR
In the result, appeal of the assessee is allowed in part
ITA 392/JODH/2019[2017-18]Status: DisposedITAT Jodhpur19 Mar 2020AY 2017-18
Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.
Section 115BSection 139Section 143(3)Section 69Section 69A
section 69 merely on the basis of the statement of the said partner without any further supporting evidence being on record.
Om Prakash Joshi vs. Income-tax Officer [2009] 34 SOT 33
(Jodhpur) (URO) since assessee had explained that stamp duty was paid by him out of advance amount as reflected in balance sheet and only accounting adjustment remained