ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR
Appeal is dismissed
ITA 92/DDN/2023[2017-18]Status: DisposedITAT Dehradun23 May 2025AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr
Section 145(3)Section 69A
disallowance."
7.8. In view of the facts of the case, it is evident that the appellant has duly substantiated its claim from the documentary evidences and also with the facts which the AO has not taken on record. AO has accepted the fact that the appellant is into business and thereby proceeded to calculate cash deposits in SBNs. The amount
