SANDEEP KUMAR SANSERWAL,YAMUNANAGAR vs. ITO WARD-4, YAMUNAGAR
In the result, the addition so made is hereby directed to be deleted
ITA 527/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh03 Jul 2024AY 2017-18
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Vibhor Garg, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 115BSection 143(1)Section 143(2)Section 143(3)Section 68
bogus sales only to justify the source of cash deposits. Further, when such sales were made in various other months as detailed in para 7 of the assessment order totaling to Rs. 75,03,632/- and in each such month the said cash sales had ranged from Rs.96,309/- (June, 2016) to highest sale of Rs. 5,51,490/- (July