JITESHBHAI RAMNIKLAL NAGADA,JAMNAGAR vs. ITO, WARD 2(6), JAMNAGAR, JAMNAGAR
In the result, both appeals filed by the assessees, are allowed for statistical purposes
ITA 46/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Sept 2025AY 2014-15
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)
For Appellant: Shri Dushyant Maharshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 2(14)Section 50CSection 56Section 68
section 50C is not applicable.
5. Hon'ble CIT (Appeals) erred in law as well as fact by confirming by making addition of Rs. 3,06,284/- u/s 68 for agricultural income disclosed by appellant for want of supporting documents.
6. Hon'ble CIT (Appeals) erred in law as well as fact by confirming addition
