PAWAN KUMAR JAIN ,HANUMANGARH vs. PR. CIT-1, JODHPUR
In the result, the appeal filed by the assessee is allowed
ITA 30/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Sept 2021AY 2016-17
Bench: Us.
For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Smt. Sanchita Kumar (CIT) a
Section 143(3)Section 263
202/- which was rounded off as Rs. 9,00,000/-.
8. It was submitted that in these facts, it was therefore not correct to say that the amount was Rs. 21,63,310/- and Rs. 16,26,405/- is the amount of advance given and it was Rs. 8,00,000/- and Rs. 9,00,000/- only which could have