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Section 683 Section 143(2)2 Section 56(2)(x)2

KANCHAN LALWANI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal filed by the assessee is allowed

ITA 484/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 56(2)(x)Section 68

145A of the Act. Further, section 2(12A) of the Act defines books of account which includes ledger, day book, cash book, account books and other books were kept in written form, electronic form or any digital form, but books of account does not include pass book supplied by a banker. Therefore, the additions made by the Assessing Officer