ASHA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR
In the result, assessee’s appeal is party allowed
ITA 158/NAG/2021[2019-2021]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2021
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Smt. Asha Shankarlal Tanwani Vs. The Acit 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur Pan No.:Bnvpt 1763 J 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 Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th 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 Present Appeal Has Been Filed 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 44ASection 69A
87,00,000/-
Locker No. 305 (Nikita Tanwani)
S.No.
Name of Family Members
Relation with Amount assessee
1. ShankarlalTanwani
Husband
50,00,000/-
2. M/s.
Shankar
Kirana
Prop.
business of 15,00,000/-
Store
Husband
3. AshaShankarlalTanwani
Assessee
21,50,000
4. Nikita ShankarlalTanwani
Daughter
33,00,000/-
5. HarshaSantoshTanwani
Sister in law
19,00,000/-
TOTAL