DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

unexplained. After giving the telescopic effect to the cash withdrawls all the deposits in the bank account get fully explained. As regards AO’s contention that the depositors had deposited cash in their KCC limit A/c just two days before giving the deposit to the assessee it is submitted that before the deposits of cash in the KCC limit A/cs

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta