ABDUL RASHID SHAH,HARRAN GANDERBAL vs. INCOME TAX OFFICER, WARD-I, SRINAGAR, INCOME TAX DEPARTMENT
In the result, appeal is allowed for statistical purposes
ITA 381/ASR/2023[2017-18]Status: DisposedITAT Amritsar15 Jan 2025AY 2017-18
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 381/Asr/2023 िनधा"रणवष" / Assessment Year : 2017-18 Abdul Rashid Shah, The Ito, बनाम New Colony Harran, Ward1, Ganderbal, Jammu & Srinagar, Kashmir 191131 "थायीलेखासं./Pan No: Bmtps6203D अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Shri Bashir Ahmad Lone, CAFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 144Section 69A
section.
3. That two different approaches have been followed for business receipts during demonetization period and non-demonetisation period while former have been added to the income and later treated as part of turnover and it requested to treat all the receipts at par.
4. That appellant received payments from interstate customers on occasion of Diwali which falls in November