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
65B of the Indian Evidence Act, 1872. 12. Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in holding that loan of USD 5,00,000/- to Shanvi International FZC UAE was given by the Appellant from HBS account and was given on her instructions as the bank account was controlled by the Appellant
