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Section 25012 Section 69A8 Section 2638 Cash Deposit7 Section 142(1)5 Demonetization4 Addition to Income4 Section 1473 Section 1483 Section 115B

CHAND JEWELLERS,NAKODAR vs. INCOME TAX OFFICER, JALANDHAR

In the result the appeal of the assessee is allowed for statistical purposes

ITA 574/ASR/2025[2017-18]Status: DisposedITAT Amritsar05 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 574/Asr/2025 Assessment Year: 2017-18 Chand Jewellers, Bazar Sarafan Vs. Ito-Ward Nakodar, Distt. Jalandhar. Jalandhar. [Pan:-Aahfc5908J] (Appellant) (Respondent) Appellant By Sh. Amit Bajaj, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 115BSection 147Section 148Section 250Section 69A

reassessment. Further, the addition of Rs.1,03,83,030/- under Section 69A is found to be based on cogent reasoning and in accordance with the statutory framework. The assessee's explanation regarding the source of the cash deposits, allegedly arising from jewellery sales during the demonetization

CHAND JEWELLERS,NAKODAR vs. INCOME TAX OFFICER, JALANDHAR

CHAND JEWELLERS,NAKODAR vs. INCOME TAX OFFICER, JALANDHAR

GURPAL SINGH SIDHU,NEAR GOVT SCHOOL vs. ITO WARD 1(2), BATHINDA, BATHINDA

SHRI SUKHJINDER SINGH,JALANDHAR vs. PRINICPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

DIVAY MOHINDRU,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

BASHIR AHMAD SOFI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

SHRI BASHIR AHMAD SOFI,NOWHATTA vs. INCOME TAX OFFICER WARD-1 , SRINAGAR