SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

108,109 & 123 to 138) were furnished. The assessing officer examined the aforesaid. Your kind attention is drawn to PN 2 of assessment order where it is written that "the consolidated balance sheet of the assessee (individual ) and M/s Yogesh Enterprises (proprietorship concern ) that as on 1.4.2015 the opening capital was -811817 . 'Therefore the assessee has not had sufficient funds