VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed
ITA 286/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jul 2025AY 2020-21
For Appellant: Shri Rajeev Sogani, CA &For Respondent: Smt. Runi Pal, CIT (Th. VC)
Section 132Section 143(3)Section 144C(13)Section 144C(5)Section 153CSection 69
TDS details.\n\n1.6.ii The addition is thus entirely unbacked by any real-world cash movement,\nand is premised solely on an isolated, unauthenticated line in a computer printout,\nwith no supporting cash trail whatsoever.\n\n1.6.iii It is pertinent to note that both the assessee and his wife have\nundisputedly been non-residents for several years
