PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI
Appeals of the assessee are allowed for statistical purposes as above
ITA 686/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:
For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250
reassessment proceedings under Section 147 based on non-existent fact and factually incorrect premise is, therefore, bad-in-law and the consequent addition is unsustainable.
7. The Learned CIT (Appeals), NFAC, Delhi has erred in confirming the addition of Rs.13,973/- as interest income under the head "Income from Other
Sources," despite the fact that the said amount falls below
