SARVESH BARDIA,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON
In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our aforesaid observations
ITA 299/RPR/2024[2017-18]Status: DisposedITAT Raipur23 Jan 2025AY 2017-18
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.299/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Sarvesh Bardia Bardia Niwas, Sadar Bazar, Rajnandgaon (C.G.)-491 441 Pan: Aqbpb3485F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Rajnandgaon (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.L Anuragi, CIT-DR
Section 143(2)Section 143(3)Section 69A
68", I have no hesitation to held that the appellant has failed to discharge his onus to prove the creditworthiness of the above lenders.”
6.4. After going through the submissions made before me in support of appellant's contentions, I am of the considerable
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Sarvesh Bardia Vs. ITO-1, Rajnandgaon opinion that the entire affair of the appellant
