SHRI VASANTRAO GOPALRAO GHONGE,WARDHA vs. DY. C.I.T. CENTRAL CIR. 1(1), NAGPUR

In the result, assessee’s appeal is partly allowed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 Late Vasantrao Gopalrao Ghonge Vs. The Dcit Thru Legal Heir Vilas Vasantrao Ghonge Central Circle 1 (1) Gharpure Layout, Nagri Bank Colony, Nagpur Warda Pan No.:Aiwpg 6212 C Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Appellant Against Order Of Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Dated 21/12/2015 In Appeal Nos. Cit(A)-3/242/2013-14 For Asstt. Year 2011-12. Grounds Of Appeal Raised By The Appellant For Asstt. Year 2011-12 Are As Under:- “A) The Learned A.O. Was Wrong & Unjustified In Making An Addition Of Samarpan Nidhi Of Rs.20,79,936/- To The Total Income Of The Undersigned Assessee As Net Business / Vocational Income. B) The Learned A.O. Was Wrong Arbitrary & Unjustified In Making An Addition Of Receipts Of B.S.Y. Vasantrao Gopalrao Ghonge Maharaj Nyas Of Rs.5,21,349/- To The Total Income Of The Undersigned Assessee On The Presumption That Those Receipts Belong To The Undersigned.