SHRI VISHWAKARAMA JEWELLERS ,AKOLA vs. DCIT AKOLA CIRCLE, AKOLA
In the result, assessee’s appeal is allowed
ITA 99/NAG/2025[2017-18]Status: DisposedITAT Nagpur22 Sept 2025AY 2017-18
Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member
For Appellant: Shri S.G. GandhiFor Respondent: Shri Surjit Kumar Saha
Section 115BSection 133ASection 143(3)Section 69B
68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections
