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
unexplained cash credit and liable to be added u/s 68 of the Act.
4. Aggrieved from the order of the assessing officer the assessee preferred an appeal before the CIT(A) and the ld. CIT(A) has confirmed the addition based on the following observations:-
Observation of the ld. CIT(A) on addition of Rs. 17,26,809/-
11
A.Y.2011-12
