RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR
In the result, the addition of undisclosed income under section 68 is deleted
ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16
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 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C
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
