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Section 153C6 Section 684 Section 143(3)2 Section 132(1)2 Section 139(1)2 Addition to Income2

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R

Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

292C(1)(i) of the said Act. Therefore, the decision of the Allahabad High Court in the case of Classic Enterprises (supra) would not come to the aid of the Revenue. 8. Insofar as the decision in the SSP Aviation Ltd. (supra) is concerned we do not find anything therein which militates against the view that we are taking