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
69D, also needs to be understood in the same manner, as attempt to evade tax/penalty/ interest etc. In view of the above facts, the contention of the appellant is not found acceptable and the unexplained cash has been rightly taxed by the AO u/s 115BBE of the Act.”
7. The Ld. Council has reiterated the submissions made before the
learned
