Tribunal held that the Assessing Officer did not reject the books of account of the assessee hence the cash deposited cannot be assessed as undisclosed income. (AY.2017-18)
Durga Fire Work v. ITO (2024)113 ITR 53 (SN)(Delhi)(Trib)
S. 69A : Unexplained money-Trading in firecrackers-Cash deposited-Demonetisation-Cannot be assessed as undisclosed income. [S. 145]
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