VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR
In the result, assessee’s appeal for A
ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69
68 but made the final addition u/s 69 without providing the opportunity to the appellant to respond, violating natural justice.
4. The Ld CIT(A) erred in confirming the addition of Rs. 1,49,00,285/- u/s 69
of the Act, without proper consideration of the explanations and documentary evidence submitted by the appellant.
5. The Ld CIT(A) erred
