SUBHAS HANSARAJ NANDU,BHACHAU, KUTCH vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI
In the result, appeal filed by the assessee is allowed
ITA 9/RJT/2024[2010-11]Status: DisposedITAT Rajkot05 Jun 2025AY 2010-11
Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2010-11) Subhas Hansaraj Nandu Vs. National Faceless Assessment Opp:Shambhu Maharaj Bungalow Centre, Delhi. Bhachau, Gujarat. Pan : Afrpn 0720 J (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr.Dr
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 68
disallowing Rs.
54,950/- on account of interest paid to the depositors. The above narrated facts clearly state that the initial onus was duly discharged by the assessee, during the assessment proceedings and then the onus was upon the department to collect all the details from the third parties. Since the department could not get the details from the third
