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
condone the said delay and proceed to decide the appeal.
3. The assessee has raised the following grounds of appeal :
“1)
On the facts and circumstances of the case and in Law, the Ld.
Assessing officer erred in making addition of Rs. 14,85,000/-by invoking provisions of section 69A of Income Tax Act 1961.on the basis of declaration
