DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGBAD vs. SHRI PANKAJ RATILAL MUGDIYA, AURANGABAD
In the result, the appeal filed by the Revenue is dismissed
ITA 958/PUN/2024[2021-22]Status: DisposedITAT Pune24 Feb 2025AY 2021-22
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22
For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 115BSection 131Section 132ASection 143(2)Section 153ASection 69A
132A of the Income
Tax Act, 1961 (hereinafter referred to as ‘the Act’), the assets were requisitioned by the department. The statement of the assessee was recorded u/s 131 on 30.07.2020 by the DDIT (Inv), Aurangabad. The assessee filed his return of
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income for the impugned assessment year on 31.12.2021 declaring total income of Rs.7,99,860/- which
