RAKESH KUMAR SHARMA,ETAH vs. INCOME TAX OFFICER, WARD 4(3)(1),, ETAH
In the result, appeal is partly allowed
ITA 239/AGR/2025[2017-18]Status: DisposedITAT Agra15 Jan 2026AY 2017-18
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18
Section 115BSection 143(2)Section 250Section 250oSection 68
68 of the Act on account of cash deposit during the demonetization period without due consideration of the fact that cash deposited of Rs.
3 | P a g e
1,00,00,000/- on 10.11.2016 got sourced from withdrawals of Rs.
1,22,50,000/- made from the same bank Account on 28.10.2016. 3. BECAUSE, the authorities below have erred