SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)
In the result, the appeal of the assessee is allowed
ITA 92/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2022AY 2011-12
Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022
For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(2)Section 143(3)Section 244Section 68
271(1)(c) are being initiated separately.
3.3 From Annexure-A of the Auditors Report given in Form No. 3CD it is evident that the assessee has borrowed unsecured loans during the previous year from the following persons as detailed below:-
Name
Amount
1. Smt. Ekta Agarwal
5,00,000/-
2. Shri M. P. Modi