ITAT Raipur Grants Relief Where PAN Status Mix-Up Led to Taxation as Partnership Firm

Municipal Council Dongargarh Vs ITO (ITAT Raipur) This appeal for Assessment Year 2018-19 was filed against the order dated 26.08.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961. The assessee challenged the confirmation of additions of ₹3,57,12,724 treated as unexplained investment under section 69 read with section 115BBE and ₹42,83,870 treated as interest income under section 69 read with section 115BBE. These additions arose from deposits in time deposits and interest received from State...