MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER
ITA/69/2009HC Rajasthan02 Jan 2020
Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI
Section 147Section 254Section 40ASection 40A(3)Section 68
3 and 4, these pertain to merits of the case. The total
additions made by the Assessing Officer (AO) to the taxable
income of the Appellant Assessee was Rs.9,41,000/- which was
treated as ‘unexplained’ investment.
7. It must be noted that the above addition was made by the
Assessing Officer (AO) after accepting the explanation of the
Appellant