DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT
ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250
reassessment proceedings, the digital image found and seized from\nthe premises of Shri Vikas Vimal Agrawal was confronted to the assessee. The\nimage lies in page 3 of the assessment order. The image shows a ledger account\nhaving total debits of Rs.50,00,000/- and credits of Rs.40,00,000/-. There was\nalso working of interest