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
house property, profits and gains of business or profession, or 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
