ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH
ITA 907/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
Section 143(3)
section 68 specifically in the instant case. The Hon’ble High Court has observed as under:
ACIT vs. Smt. Kusum Devi Vijayvargiya & others
“Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income
