SURESH VITTHALRAO BARGE,BEED vs. WARD-1(5), AURANGABAD, AURANGABAD
In the result, appeal of the Assessee is allowed as per the
ITA 1398/PUN/2025[2015-16]Status: DisposedITAT Pune20 Jan 2026AY 2015-16
Bench: Dr. Manish Borad & Shri Vinay Bhamore
For Appellant: Shri Digambar Surwase, CAFor Respondent: Shri Umesh Phade, Addl.CIT
Section 143(3)Section 148Section 151Section 250Section 44ASection 56(2)Section 56(2)(viib)
56(2)(viib) applicable to stock in trade. The appellant prays for just, proper and appropriate relief.
4. On facts and circumstances of case and in law, CIT(A) erred in confirming addition of Rs 47,74,213/- under the head income from other sources. The Ld CIT(A) erred in holding that appellant is not carrying a business