HARISH PANDEY, RAIPUR,RAIPUR vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR
ITA 503/RPR/2024[2018-19]Status: DisposedITAT Raipur10 Jan 2025AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 503/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)
For Appellant: Shri Yogesh Sethia, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115BSection 144Section 147Section 148Section 250Section 69A
section 147 r.w.s. 148,
148A, 149, 151 and 151A of the Act.
3. In the facts and circumstances of the case and in law, learned Commissioner of Income Tax (Appeals), NFAC has erred in upholding order of learned
Assessing Officer making addition of Rs.87,07,200/- as unexplained money u/s.69A of the Income-tax Act, 1961 and charging the same