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Section 14712 Section 44A12 Section 1489 Section 699 Section 143(2)6 Section 2503 Section 143(3)3 Unexplained Investment3 Reopening of Assessment3

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

depreciation allowance or any other allowance or deduction for such assessment year. In the appellant case there was information that the appellant's bank accounts were mainly credited through RTGS and subsequently followed by cash withdrawals, and Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari thus, made high value transaction and accordingly, as per provision of the Income