Search: reassessment

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Section 1474 Section 1483 Section 153C2 Section 143(3)2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 142(1)Section 143(2)Section 153C

292C of the Act regarding the ownership and correctness of the contents thereof is not applicable to the assessee herein. The Assessing Officer has failed to bring on record any corroborative evidence to prove that the loose sheets found from the premises of Mr. Rudolph Lima belong to the assessee. Relying on various decisions, he submitted that on the basis

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON