INCOME TAX OFFICER, WARD 1(3), JABALPUR vs. SHRI SUDHIR KUMAR RAWAT, JABALPUR
ITA 63/JAB/2019[2010-11]Status: DisposedITAT Jabalpur23 Jun 2022AY 2010-11
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Sapan Usrethe, Advocate &For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 269Section 269SSection 271D
269T, and there is no question of contravention of s.
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C.O.No. 02/JAB/2022
ITO vs. Sudhir Kumar Rawat
269SS, i.e., for acceptance of money other than per the prescribed mode/s, which attracts s. 271D. The assessee’s explanation of the amount repaid being not a loan or deposit, but only a return back of funds received