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
68 of the Act.
On merits, it was submitted by the Ld. AR that now when the CIT
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Kush Kedia Vs. ACIT-2(1)
ITA Nos. 105 & 106 /RPR/2015
(Appeals) had held that the loan received by the assessee from the aforesaid ten persons represented the unaccounted money of Shri.
Ramesh Kedia i.e. assessee’s father, therefore, the same