RAMDEO PAN BHANDAR,BIKANER vs. ACIT, CIRCLE-1, BIKANER
In the result, the appeal filed by the asessee is treated as allowed for statistical purpose
ITA 86/JODH/2022[2017-18]Status: DisposedITAT Jodhpur17 Aug 2023AY 2017-18
Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteram Deo Pan Bhandar Vs. Acit, Circle -1, Kem Road, Bikaner, Bikaner-334001, Rajasthan. Rajasthan. Pan/Gir No. : Aabfr3308M Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:
For Appellant: Shri Amit Kothari, CAFor Respondent: Ms. Prerana Choudhary
Section 115BSection 133ASection 143(2)Section 143(3)Section 69A
disallowance of 55,130/- Rs. 1,83,771/- on account of discount expenses.
Ramdeo Pan Bhandar, Udaipur.
2. The Id. CIT(A) has erred in not accepting the contention of the appellant that the excess cash found during survey amounting to Rs. 4,65,346/- cannot be treated as unexplained income u/s 69A for tax purposes
