NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR
In the result, the appeal filed by the assessee is allowed
ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p
TDS returns, VAT returns, details of creditors, debtors, etc.
As such, the issue of cash deposited during demonetization period and the source was duly explained by the assessee to the Assessing Officer and as such the 'financial results' along with the cash book of the assessee were properly examined and considered by the Assessing
Officer, while framing the assessment
