Held that the cash balance available as per the cash book at the close of business hours on 15th Dec., 2016, which has been accepted by the Department hence the addition is deleted. (AY. 2017-18)
Nazir Ahmad v. ITO (2024) 230 TTJ 78 (UO)(Amritsar)(Trib)
S. 69A : Unexplained money-Cash deposits-Demonetization-Petrol pump-Not violated any provision of law or any Government guidelines-Addition is deleted.