CHETAN RAGHUNATH LAVANIA,NAGPUR vs. ITO, WARD- 1 (3),, NAGPUR
In the result, appeal of the Assessee is Dismissed
ITA 73/NAG/2015[2009-10]Status: DisposedITAT Nagpur15 Nov 2022AY 2009-10
Bench: S.S.Viswanethra Ravi & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.73/Nag/2015 िनधा"रणवष" / Assessment Year : 2009-10 Chetan Raghunath Lavania, The Income Tax Officer, House No.18, Poonam Vihar, Vs Ward-1(3), Nagpur Swawlambi Nagar, Indraprasth Layout, Nagpur – 440022. Pan Aampl 0196 Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.J.Ninawe- Jcit Date Of Hearing 09/11/2022 Date Of Pronouncement 15/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nagpur Dated 11.10.2014 Emanating From The Order Under Section 143(3) Of The Act Dated 27.12.2011 Passed By The Ito, Ward-1(3), Nagpur. The Appellant Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case, The Assesssment Order Passed By The Learned Assessing Officer U/S 143(3) Is Bad In Law & On Facts & The Learned Cit Appeals Has Erred In Confirming The Same.
Section 143(3)
bogus purchases.
5. The assessee has nowhere claimed that the acceptance of additions during the assessment proceedings was due to any coercion, threat or undue influence. It means, assessee had made the declaration before the AO after understanding the implications.
6. The most important fact in this case is that the assessee has accepted during the assessment proceedings that
