SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH
In the result,both the appeals in ITA No
ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena
Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B
68 of the Act which was concluded by the finding that the revenue had failed to bring on record anything which could show that it was assessee’s own money which has (Asst. Year: 2009-10 & 2010-11)
been deposited in the bank account of the donor. In the case of JatinderManchanda (supra) no question of validity of proceedings under
