DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. MAKARAND MADHUSUDAN JOSHI, NAGPUR
In the result, appeal by the Revenue stands dismissed
ITA 382/NAG/2023[2019-20]Status: DisposedITAT Nagpur14 Feb 2025AY 2019-20
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 68Section 69ASection 69C
69C
3. ` 7,70,000
On account of unexplained cash credits u/s 68
3
Makarand Madhusudan Joshi
ITA no.382/Nag./2023
4. Insofar as addition of ` 93,000, on account of unexplained money under section 69A of the Act is concerned, the learned CIT(A) deleted the addition by holding as under:–
“Ground No. 3: This ground of appeal is regarding