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I.T.O. WARD -1, AMRAVATI vs. SHRI SANJAY NANASAHEB BHARSAKALE, AMRAVATI

In the result, the appeal of the department is rejected

ITA 81/NAG/2018[2011-2012]Status: DisposedITAT Nagpur16 Jul 2024AY 2011-2012

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Abhay Y.Marathe, Sr.Dr

Section 131Section 143(1)Section 143(3)Section 148Section 250Section 269TSection 44ASection 68

269T” 4. Being aggrieved against the addition, the appeal was preferred before CIT(A). The CIT(A) has dealt elaborately as follows:- “5.5.1 The appellant is trading in sand the appellant has introduced a sum of Rs. 2.05 crores being advances received from 17 parties, for sand in his books of account on 03/01/2011 during the previous year relevant