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Section 2636 Section 143(3)4 Section 573 Section 102 Section 12A2 Section 69A2 Section 133A2

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2626/PUN/2024[2019-20]Status: DisposedITAT Pune20 Jun 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Umeshkumar M. MaliFor Respondent: Shri Manish Mehta

Section 133ASection 143(2)Section 143(3)Section 69A

capital gains, nor is it income from „other sources‟ because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

POKHARNA EDUCATIONAL TRUST,PUNE vs. CIT (EXEMPTION), PUNE