DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR
In the result, the appeal filed by the assessee is partly allowed and
ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025
Bench: Him.
For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B
section 69B of the Act. This section reads as under:-
"Amount of investments, etc., not fully disclosed in books of account.
Amrapali Jewels Pvt. Ltd. vs. ACIT
69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Assessing Officer finds that