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Section 271(1)(c)2

LOKESH SETHIYA,CHITTORGARH vs. ITO, CHITTORGARH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 80/JODH/2022[2016-17]Status: DisposedITAT Jodhpur20 Jan 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 143(3)Section 23ASection 271(1)(c)

Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 14.12.2018. Lokesh Sethiya vs. ITO 2. The assessee has raised the following grounds:- “1. That on the facts and in the circumstances of the case, the ld. CIT(A) has erred in sustaining the addition of Rs. 12,24,265/- being cash deposited in bank account