SRI DINESH AGARWAL,PATNA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Sri Dinesh Agarwal, Dcit/Acit, A-506, Bansal Tower, R K Bhattacharya Circle-1, Vs. Road, Patna-800001 (Bihar) Ranchi. Pan No. Acwpa 4107 A Appellant/ Assessee Respondent/ Revenue

demonetization period, that is why the case was selected under Computer Assisted Scrutiny Selection (CASS) When the assessee was asked by the Assessing Officer to submit the details of 2 Sri Dinesh Agarwal Vs DCIT/ACIT the cash sales and cash deposits for the F.Y. 2015-16 and 2016-17, it was found that the cash deposits were made during 09/10/2016