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In the result, the addition of undisclosed income under section 68 is deleted
Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act
section 153A, the assessee claimed such income as exempt income. Rajesh Sarda (AY2015-16) ITA 44/Nag/2022 8. To support his submissions, the ld CIT-DR for the revenue relied on the following Manish C. Jogani (HUF) ITA No. 7344 to 7347/M/2014 dtd. 16.11.2015 Kolte Patil Developer ITA No. 1478 to 1483/PN/2013 dtd. 20.02.2015 Kanwar Natwar Singh Civil Appeal