ANSHU SHARMA ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR
In the result, appeal filed by the assessee is hereby allowed
ITA 45/JPR/2023[2017-2018]Status: DisposedITAT Jaipur30 Mar 2023AY 2017-2018
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Praveen Saraswat (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 129Section 142(1)Section 143(2)Section 143(3)Section 44ASection 69A
Section 69A.
3. That the Ld. CIT(A) and AO have erred in law and on facts of the case i) by treating the cash deposit of Rs. 2499800/- during 01/4/2016
to 31/10/2016 out of the opening cash balance as on 01/4/2016 as 'explained", ii) by treating the cash deposit of Rs. 1522500/- during 09/11/2016 to 30/12/2016 as unexplained