M/S RADHARANI JEWELLERS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, AGRA
In the result, both the appeals of the assessee are allowed for statistical purposes
ITA 6/AGR/2026[2017-18]Status: DisposedITAT Agra02 Apr 2026AY 2017-18
Bench: Shri M. Balaganesh
For Appellant: Shri Anurag Singha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 142(1)Section 143(3)Section 147Section 148Section 263Section 69A
56,370. The assessment was completed under Section 143(3) of the Act on 31-12-2019 determining total income at Rs.14,01,75,270 after making addition of Rs 10,96,18,898 on account of unexplained cash deposits made in bank account during the demonetization period. The Assessee filed an appeal before the Learned CITA-IV, Kanpur