JAGDISHPRASAD MAHESHWARI,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR
In the result, appeal of the assessee is allowed
ITA 748/NAG/2025[2013-14]Status: DisposedITAT Nagpur17 Apr 2026AY 2013-14
Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.748/Nag/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. Dcit/Acit, Circle-4, C/O Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra Pan: Acypm9289M Appellant Respondent
For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha
Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 148
reassessment proceedings, ld. Assessing Officer
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Jagdishprasad Maheshwari
observed that in the assessment order dated 23.03.2022 that on verification of the scrutiny assessment record, it has been found that assessee made interest payment of Rs.1,80,615/- to various persons without deducting TDS and further on verification of scrutiny assessment record, assessee has claimed expenses of purchase of gold jewellery