DINESH BOHRA,MUMBAI vs. ITO,W-1, BARMER, BARMER, RAJASTHAN
In the result, appeal filed by the assessee is allowed
ITA 373/JODH/2024[2018-19]Status: DisposedITAT Jodhpur25 Mar 2025AY 2018-19
Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bledinesh Bohra Vs. Pr. Commissioner Of Income Unit 517, Option Primo, Andheri Tax-1, Jodhpur. East, Mumbai-400093 Pan No. Aanpb4468Q Assessee By Shri Gautam Chand Baid, C.A. & Shri Mayank Taparia, Advocate. Revenue By Shri Manoj Kumar Mahar (Cit- D.R.) Date Of Hearing 20.02.2025. Date Of Pronouncement 25.03.2025.
Section 115BSection 143Section 143(2)Section 143(3)Section 263
disallowance of agriculture income of Rs.58,79,649/- should have
been treated as unexplained money u/s 69A of the IT Act and to be taxed at
special rate u/s 115BBE of the IT Act, 1961.
4.2 The Id. PCIT-1, Jodhpur, who having not satisfied with the assessee's reply
filed before him, passed the order