MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR
In the result, appeal of the assessee is allowed
ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12
Bench: Date Of Hearing.
Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E
2,45,270/- by making some additions. During the assessment proceedings, the AO noticed that during the F.Y. 2010-11, the assessee in violation of provisions of section 269T of the IT Act, 1961 has repaid in cash loan amounting to Rs. 60,000/- to Shri Sanjay Vyas.The explanation furnished by the assessee in this respect was considered
