SHRI RAJU LAL MAKHIJA,BILASPUR(CG) vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR, BILASPUR(CG)
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 136/BIL/2017[2006-07]Status: DisposedITAT Raipur30 Mar 2022AY 2006-07
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No.136/Rpr/2017 "नधा"रण वष" / Assessment Year : 2006-07 Raju Lal Makhija Prop. P.M Metal, Sanichari, Bilaspur (C.G.) Pan : Abcpm4499G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur. ……""यथ" / Respondent Assessee By : None Revenue By : Shri Shravan Kumar Meena, Dr सुनवाई क" तार"ख / Date Of Hearing : 09.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022
For Appellant: NoneFor Respondent: Shri Shravan kumar Meena, DR
Section 133ASection 143(2)Section 143(3)Section 271(1)(c)Section 68
133A of the Act was conducted at the premises of the assessee on 06.03.2006. During the course of survey proceedings excess cash and stock of Rs.3,02,935/- and
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Raju Lal Makhija Vs. ACIT
Rs.5,96,399/-, respectively, was found, which was offered by the assessee as his income in the profit and loss account for the year under