SHRI SHANKARLAL CHANDUMAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX , NAGPUR
In the result, assessee’s appeal is partly allowed
ITA 159/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 Shankarlal Chandumal Tanwani Vs. The Acit 41, Prop. Shankar Kirana, Tar Bazar, Central Circle 2(1) Main Road,Pandhurna 480334 (M.P.) Nagpur Pan No.:Aiqpt 1252 M 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 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 7Th 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.
For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 69A
disallowance under section 40A(3) required to be made. Thereafter, AO did not allow deduction under section 80HHC. On appeal, CIT(A) deleted said addition. Tribunal deleted the addition made by AO solely on the basis of statement of 'CP', the ostensible proprietor of 'ST' and 'RC' keeping in view that no evidence was found in course of search proceedings
