AdvertisementInderpal Singh Chawla Vs ITO (ITAT Raipur) The Income Tax Appellate Tribunal (ITAT), Raipur, heard the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 24.05.2024, arising from the assessment order passed under Section 143(3) of the Income-tax Act, 1961 for Assessment Year 2017-18. The primary dispute concerned the confirmation of an addition of Rs.62,00,000 under Section 69A as unexplained money. The assessee, engaged in the business of plying and hiring of trucks and declaring income under Section 44AE, had d...