RAGHVENDRA SINGH THAKUR, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR
The appeal is allowed
ITA 242/RPR/2025[2013-14]Status: DisposedITAT Raipur14 Jul 2025AY 2013-14
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.242/Rpr/2025 "नधा"रण वष" /Assessment Year: 2013-14 Raghvendra Singh Thakur, H.No.238, Sarona, Tatibandh, Raipur, 492001, Chhattisgarh Pan: Akbpt7616E .......अपीलाथ" / Appellant बनाम / V/S.
For Appellant: Shri Veekas S. Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 10(14)(ii)Section 69rSection 80C
Section 69r.w.s
115BBE of the Income Tax Act, 1961 and the Learned CIT (Appeals),
National Faceless Appeal Centre. Delhi has erred in confirming the same as the addition is contrary to facts, law and legislative intent inasmuch as the cash deposited belonged to the partnership firm of the assessee which was substantiated by documentary evidences that were disregarded