HINABEN PRAVINKUMAR VITHLANI,JUNAGADH vs. ITO, WARD-1, JUNAGDH, JUNAGADH
In the result, the appeal of the assessee is allowed
ITA 838/RJT/2024[2009-10]Status: DisposedITAT Rajkot29 Apr 2025AY 2009-10
Bench: Dr. Arjun Lal Sainiasstt. Year: (2009-10) Hinaben Pravinkumar Vithalani Income Tax Officer, Ward- C/O. Shree Laxmi Finance 1, Junagadh, Aayakar Vs. Shop No.1, Ami Apartment Bhavan, Shakti Chamber, Vanzari Chowk, Junagadh. Junagadh-362 001 Pan : Abppv 4234 P (Appellant) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr
For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR
Section 143(3)Section 147Section 148Section 153C
purchase of residential property, but the authorities below, without pointing out any defect or infirmity in such affidavit of the assessee, relied on the affidavit of the third party for making the impugned addition. In our considered view, it was the onus upon the Revenue to disprove the affidavit furnished by the assessee based on cogent reasons. Had there been
