Search: reassessment u/s 147

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Section 1486 Section 69A3 Section 1442 Section 142(1)2 Section 143(3)2 Section 2502 Cash Deposit2 Demonetization2 Addition to Income

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

demonetization period as having been sourced out of his unexplained money u/s 69A of the Act. 9. Thereafter, the AO observed that though the return of income filed by the assessee was to be treated as invalid, but a perusal of Part ‘A’ of his profit & loss account for the subject year revealed that he had disclosed total receipts

ANANDA AQUA EXPORTS,GANAPAVARAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARM

In the result, appeal of the assessee is partly allowed for statistical\npurposes