Held that the Assessing Officer has not pointed out any discrepancy in the books of account and stock purchases and sales shown in the books of account. Order of CIT(A) deleting the addition is affirmed. (AY. 2017-18)
Dy.CIT v. Bawa Jewellers (P) Ltd (2023) 224 TTJ 705 (Delhi)(Trib)
S. 68 : Cash credits-Cash deposited in bank account-Demonetisation-Manufacture of gold and diamond jewellery-Currency notes-No defects in the books of account-Deletion of addition is affirmed. [ S. 145]