NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU
ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18
Bench: Us:
Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A
demonetization period as having been sourced out of his unexplained money u/s 69A of the Act.
9. Thereafter, the AO observed that though the return of income filed by the assessee was to be treated as invalid, but a perusal of Part ‘A’ of his profit & loss account for the subject year revealed that he had disclosed total receipts
