KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA
Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...
ITA 579/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam09 Feb 2026AY 2019-20
Bench: Shri Ravish Sood, Hon’Ble
Section 144Section 147Section 148Section 148ASection 68Section 69
69 is not applicable for cash deposits into bank account.
6. The Ld. Commissioner of Income Tax (Appeals) NFAC has erred in upholding the addition of Rs.56,468/-u/s.68 rws 115BBEtowards credits in Canara Bank Madhuranagar Mogalrajapuram Vijayawada though the appellant submitted bank account showing no such credits, as additional evidence along with form 35. 7. Any other ground/grounds that