DREAMZ INFRASTRUCTURE ,AMRAVATI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI
In the result, assessee’s appeal is allowed for statistical purposes
ITA 48/NAG/2023[2018-19]Status: DisposedITAT Nagpur15 May 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 144Section 234ASection 250Section 44ASection 68
68 by treating the amount received from various parties by bank account payee cheque as unexplained credits. The addition made is improper, unjust and deserves to be delete.
6. That the Learned C.I.T. (Appeals) erred in passing order u/s 144 r.w.s.
144B of the Income Tax Act by making variation in returned income which are Dreamz Ifrastructure Rallies Plots