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
reassessment notice under
Section 148 of the IT Act, which as per the provisions of Section
149 of the IT Act, provided for an outer time limit of six years from
the end of the relevant assessment year i.e. till 31-3-2023,
particularly when the assertion of the source of cash deposit tracing
it to closing balance
