SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR
In the result, appeal of the assessee is allowed in part
ITA 266/JODH/2019[2012-13]Status: DisposedITAT Jodhpur19 Mar 2020AY 2012-13
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
139 which includes Rs.475,000/ under
appeal before the Bench. However, the only dispute is with regard to
treating the same as unexplained money or unexplained investment u/s
69/69A by lower authorities and accordingly taxing the same under
special rates of income or regular business income as offered by
assessee. The provisions of Section