SMT SMT ASHA SHARMA,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)
In the result, appeal of the assessee in ITA No
ITA 352/BIL/2016[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(2)Section 143(3)
undisclosed income pertaining to the excess stock and cash that were found in the course of survey proceedings, which in the statement recorded u/s.133A of the Act was agreed to be disclosed as her additional income for the year under consideration, therefore, the A.O had rightly made the addition of the said respective amounts. Rebutting the claim
