ACIT, CIRCLE-1, NAGPUR vs. SMT DISHA DEVEN MALVIYA , NAGPUR
ITA 400/NAG/2019[2009-10]Status: HeardITAT Nagpur24 Oct 2023AY 2009-10
Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote
For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69
section as such. On the facts and circumstances of the case and in law, the addition as held to be made U/s 69 makes the entire addition made by the AO illegal and liable to be deleted as per law.
3. The addition made by the AO, if held to be made U/s 68 of the IT Act, 1961 being
