RAJESH JALAN,DHANBAD vs. DCIT/ACIT, CIRCLE-1, DHANBAD
The appeal of the assessee is allowed in full
ITA 498/RAN/2024[2017-18]Status: DisposedITAT Ranchi26 Nov 2025AY 2017-18
Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)
Section 133(6)Section 250Section 68Section 69A
2. Addition of ₹20,86,500/- under Section 69A of the Act alleged unexplained investment in capital.
3. The CIT(A) granted partial relief but sustained the above additions, against which the assessee is now in appeal before us.
Addition under Section 68 – ₹7,40,000/- (Unsecured Loan)
The Assessing Officer observed that the assessee had received unsecured loans aggregating
