PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.
The appeal is allowed to the extent indicated herein-above, leaving
ITA/8/2024HC Rajasthan13 Aug 2024
Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS
For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit
Section 115Section 143(2)Section 143(3)Section 260ASection 69Section 69A
demonetization announced by the Government, the same was
deposited in SBN on 1-12-2016.
16. It is the case of the assessee that the short term loans and advances
were returned back to her in the assessment year 2016-17 itself and
formed part of her disclosed cash balance in the return of income
filed in respect
