DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR
In the result, the appeal of the department is dismissed
ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
164,864/- , Rs 226,902/-,
Rs 263,318/-, Rs 60676/- and Rs 135,919/- during December 2012 and January 2013
respectively as given in the details of opening cash balance as on 1.4.2013 is accepted.
Therefore the opening cash balance in the hands of Sh. Amandeep Singh as on 1.4.2013 is upheld only to the extent
