INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI
ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A
73,59,647/- appeared on the credit side of the Balance sheet and provision of section 69A, which reads as under:-
“69A. Where in any financial year the assessee is found to be the owner of any money, bullion, Jewellery or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account