NAVDEEP SHARMA,NEW DELHI vs. ITO(, WAQRD-71(1), NEW DELHI
In the result, appeal is dismissed
ITA 7067/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Jun 2023AY 2010-11
Bench: Shri Saktijit Deyassessment Year: 2010-11
Section 139(1)Section 142(1)(iii)Section 147Section 148Section 151Section 151(2)Section 43(5)(d)Section 69A
loss of Rs.1,46,272/- is
unsustainable as such loss cannot be treated as speculative loss
in terms of proviso to section 14(3)(v)(d) of the Act. As regards the
addition of cash deposits in the bank account, learned counsel
