ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI
In the result, appeal filed by the assessee, is allowed
ITA 13/RJT/2026[2017-18]Status: DisposedITAT Rajkot07 Apr 2026AY 2017-18
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri Hardik Vora, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115BSection 143Section 147Section 148Section 148ASection 234ASection 250Section 271ASection 68
147 of the Act.
2. On the facts and circumstances of the case as well as law on the subject, the Ld. CIT(A) has erred in confirming the addition of Rs.24,00,000/- under section 68 r.w.s. 115BBE of the Act, without appreciating that the assessee had duly discharged the primary onus by furnishing ledger confirmations, ITR acknowledgements
