M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA
In the result, both the above appeals filed by the Assessee are dismissed
ITA 21/JODH/2018[2009-10]Status: DisposedITAT Jodhpur17 Jun 2025AY 2009-10
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Goutam Chand Baid, C.AFor Respondent: Shri Karni Dan, Addl. CIT (Sr. D.R)
Section 147Section 148Section 6Section 68Section 69C
u/s 147 may kindly be declared as erroneous and void ab initio.
2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 78,60,000/-treating the amount received towards subscription of share capital as unexplained cash credit. The addition so sustained
