RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR
In the result, the appeal is dismissed
ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68
iv) Supreme Court in Baladin Ram v. CIT [1969] 71 ITR 427 has held that “Even
under the provisions embodied in s. 68 of the said Act it is only when any amount
is found credited in the books of the assessee for any previous year that the
section will apply and the amount so credited maya be charged
