INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR
In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Section 132Section 153Section 153ASection 250
153C of the Act.
b.
the impugned assessment u/s 153A of the Act.
6. Under the facts and circumstances of the case and in law, the Ld. CIT(A), has erred in upholding that:
a.
Impugned additions of alleged unexplained assets, alleged interest, dividend income in hands of Appellant and against the law.
b.
foreign bank account operated and controlled
