SHRI SANTOSH CHANDUMAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR
In the result, assessee’s appeal is partly allowed
ITA 162/NAG/2021[2019-2020]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2020
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Santosh Tanwani Vs. The Acit A-56, Near Jain Bhavan, Bus Stand, Central Circle 2(1) Pandhurna,Chhindwara 480334 (M.P.) Nagpur Pan No.:Adapt 8743 N Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /06/2022 Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Preferred By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law. 2. On The Fact & Circumstances Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Brokerage Income At Rs.
For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 69A
69 of the Act. Thus, the amount of Rs.55,05,900/- has been correctly taxed by the AO as per the provisions of section 115BBE of the Act. Hence, these grounds of appeal are “dismissed”.”
6.1
The assessee being once against aggrieved by the order passed by the learned CIT(A), filed appeal before the Tribunal.
Before us, the learned
