K B JWELLERS,GANDHIDHAM vs. ITO WARD 1 GANDHIDHAM, GADHIDHAM
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 788/RJT/2025[2014-15]Status: DisposedITAT Rajkot01 Apr 2026AY 2014-15
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Kapil Sanghavi, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 145(3)Section 69B
section 143(3) of the Income-tax
Act, 1961 (in short, ‘the Act’) dated 28.12.2022. 2. The grounds of appeal raised by the assessee are as follows:
“1. Hon'ble CIT(A) has erred in law as well as in facts in confirming the addition made by Learned assessing officer of Rs.1,50,00,109/- u/s 69B as undisclosed investment
