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
292B of the Act against assessee in\nrespect of pages 73 and 75 of A-23 as they were not seized from his premises\nduring the search proceedings. No paper was found or seized from his premises\nwith regard to unaccounted payment for plot No. 224. Further, he contended\nthat the document relied on by AO is a dumb document