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
115 BBE of
Income Tax Act?”
3. The original assessee late Smt. Kalawati Agrawal filed her return of
income in respect of assessment year 2017-18 on 9-1-2018
declaring a total income of ₹ 12,83,090/-. In the relevant
assessment year (demonetization announced by the Central
Government on 8-11-2016), the assessee had deposited
