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Section 153A8 Section 143(3)2 Section 132(1)2 Section 139(1)2 Section 1322 Section 132(4)2 Section 69A2 Addition to Income2

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

ITA 428/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

150 kg fine silver from locker in the name of assessee himself is an evidence. The\nownership for fine silver of 300 kg is rightly assumed in the hands of the assessee by AO as per\nprovision of section 132(4A) of the Income-tax Act, 1961. In the statement, the assessee stated\nthat this fine silver was received

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR