SHRI TEJPAL SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, appeal of the assesseeITA No
ITA 266/ASR/2023[2018-19]Status: DisposedITAT Amritsar06 Dec 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 266/Asr/2023 Assessment Year: 2018-19
Section 115BSection 133ASection 143(3)Section 250(6)Section 69A
355/- please explain the excess cash lying at your shop”?
I.T.A. No. 266/Asr/2023
4
Assessment Year: 2018-19
Ans.- The excess cash of Rs.7,12,805/- is from sale of medicines which are not recorded in the books.”
4.1
The ld. AR further argued that the revenue had not found any other source
of income related to assessee for generation
