DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT
ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250
section 292C of the Act and by observing that the paper\nwas not in the handwriting of assessee and not signed by the assessee and\ndespite the fact that addition has been made on the basis of incriminating\ndetails/document recovered during the search proceedings as a whatsapp\nimaged found from the mobile of the assessee and the assessee has failed
