INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR
In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Section 132Section 153Section 153ASection 250
109 of the PB Vol 1. The entries in the bank statement of BNP
Paribas are verifiable from Pg No. 281 & 297 of PB Volume 2. Thus, the source of the fund in the BNP Paribas Bank A/c held by the Vibrant Properties Ltd is established and also the Ld. AO has not pointed out any infirmity in the source