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
unexplained money, bullion, jewellery or other valuable
articles. Section 69-A was inserted by the Amending Act 5 of
1964 and it came into effect w.e.f. 1-4-1964. Both sections
require that the subject-matter of the provisions viz.
investments in the case of Section 69 and money, bullion,
jewellery or other valuable articles in the case of Section
