PRADEEP KUMAR SINGH, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing both appeals is condoned. 7. I shall now deal with the grievance of the assessee appellant based on which he has assailed the order passed by the CIT(Appeals) in his case for AY 201-12 in ITA No.280/RPR /2023. 8. On the basis of AIR information that the assessee had during the year made cash