RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR
In the result, the appeal of the assessee is partly allowed as indicated above
ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68
68 of the Act 61 , on account of unexplained cash credit after
rejection of books of accounts invoking provisions of section 145(3).
19. Before concluding the Ld. AR referred to the bank statement of HDFC bank and
submitted that in the instant case the total cash deposited in bank during the FY is only
Rs. 71.12 lakhs , ( including
