ASSISTATN COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(2), NAGPUR vs. SMT . SUNITA SURESH KOTHARI , NAGPUR
In the result, this appeal of the revenue is dismissed
ITA 144/NAG/2019[2013-14]Status: DisposedITAT Nagpur20 Dec 2021AY 2013-14
Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2013-14 A.C.I.T., Vs. Smt. Chandana Kothari, Central Circle-2(2), Kothari Bhawan, Naik Lane, Nagpur. Itwari, Nagpur-440002. Pan No.: Ambpk 2497 G Appellant Respondent Assessment Year: 2013-14 A.C.I.T., Vs. Smt. Smita Kothari, Central Circle-2(2), Kothari Bhawan, Naik Lane, Nagpur. Itwari, Nagpur-440002. Pan No.: Alnpk 1191 N Appellant Respondent Assessment Year: 2013-14 A.C.I.T., Vs. Smt. Sunita Suresh Kothari, Central Circle-2(2), Kothari Bhawan, Naik Lane, Nagpur. Itwari, Nagpur-440002. Pan No.: Affpk 2282 L Appellant Respondent Assessment Year: 2013-14 A.C.I.T., Vs. Smt. Seema Kothari, Central Circle-2(2), Kothari Bhawan, Naik Lane, Nagpur. Itwari, Nagpur-440002. Pan No.: Alnpk 1190 P Appellant Respondent Assessment Year: 2015-16 A.C.I.T., Vs. M/S Karan Kothari Aabhushan
For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 153CSection 68
section 68 does require the Assessing Officer to disprove the evidences before rejecting them. Further, the term 'to
30
ITA 142/NAG/2019_
ACIT Vs Smt. Chandana Kothari & Ors. Appeals the satisfaction of the AO' is a subjective term and cannot be summoned up for use without objective findings. If the assessee furnishes an explanation, the AO should examine whether
