RAHUL BAJPAI,IDGAH CHOWK vs. DCIT CIRCLE 1(1), SHRI RAM PLAZA
In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations
ITA 345/RPR/2023[2015-2016]Status: DisposedITAT Raipur29 Jan 2025AY 2015-2016
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.345/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CA
Section 143(2)Section 143(3)Section 250Section 54BSection 54DSection 56(2)(vii)
Section 56(2)(vii)(b) of the Act which, thus, had resulted to a substantial addition in the hands of the assessee.
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Rahul Bajpai Vs. DCIT Circle-1(1), Bilaspur
14. Apropos the observation of the A.O that as the assessee had failed to place on record supporting documentary evidence which would substantiate that the lands sold
