SIKHA AGRAWAL, RAIGARH,RAIGARH vs. INCOME TAX OFFICER, WARD-1, RAIGARH, RAIGARH
In the result, appeal of the assessee is partly allowed
ITA 235/RPR/2025[2019-20]Status: DisposedITAT Raipur28 Jul 2025AY 2019-20
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.235/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Shikha Agrawal A-9, Ashirbadpuram Colony, Near Dhimrapur Chowk, Raigarh (C.G.)-496 554 Pan: Cjwpa0265J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Raigarh (C.G) ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 271ASection 56(2)(x)Section 69Section 69A
Penalty proceedings under section 271AAC(1) of the Income- tax Act, 1961 are initiated separately.
The amount of Rs.1,98,000/- paid in cash for purchase of property is treated as assessee's unexplained investment under section 69 of the Income-tax Act, 1961 and treated as
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Shikha Agrawal Vs. ITO, Ward-1, Raigarh assessee's income
