DY. COMMISSIONER OF INCOME TAX, CENTRAL- CIRCLE-2(1), NAGPUR, NAGPUR vs. SHRI YASHWANT AJABRAO KHODKE, NAGPUR
In the result, Revenue’s appeal stands dismissed
ITA 6/NAG/2024[2014-15]Status: DisposedITAT Nagpur03 Mar 2025AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139Section 153CSection 69C
survey u/s 133A at the premises of Narayana Education Society in which Shri Sachin Agnihotri is a trustee.
Thus, it is seen that the incriminating documents have been seized/impounded in two different premises which clearly proves the cash payment by the assessee to the seller.
The assessee's counsel has pleaded that generally the original receipt is always