NIRMALKUMAR AGRAWAL HUF,NAGPUR vs. INCOME TAX OFFICER, WARD-2, BHANDARA
In the result, assessee’s appeal stands allowed
ITA 242/NAG/2025[2018-19]Status: DisposedITAT Nagpur22 Sept 2025AY 2018-19
Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Rohan Loya a/wFor Respondent: Shri Pankaj Kumar
Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 263
capital gain your all bank accounts.
and unsecured loan advanced.
Pg.5, Para–3.2
Notice u/s 142(1) dt.
29/10/2022 – Point 2. Pg.4, Para–3
• As stated by the assessee during
• Please furnish agreement
• There is no written assessment
/
contract depicting agreement / contract proceedings that terms and conditions of for loan taken from there was no loan taken from NAPL