INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR
ITA 235/RPR/2019[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115BSection 143(2)Section 143(3)Section 158BSection 68
unexplained cash credits under Sec. 68 of the Act by the A.O. Accordingly, the CIT(A) on the basis of his aforesaid observations vacated the addition of Rs.
2,33,52,000/- that was made by the A.O under Sec.68 of the Act.
6. The revenue being aggrieved with the order of the CIT(A) has carried the matter