SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271D of the Act. The appellant has stated that the AO did not verify the entry. But the entry is visible on the balance sheet of the appellant and no more further verification is required as a narration of the entry explains it all. 6 Sh. Ashok Kumar Porwal vs. JCIT 1. The source of income of appellant was salary