Held that the AO had prepared the cash flow chart without setting off the opening cash in hand. Addition is deleted (AY. 2017-18)
Padam Sarup Goel v. ITO (2024) 115 ITR 68 (SN)(Delhi)(Trib)
S. 69A : Unexplained money-Cash deposits in bank-Demonetisation-Petrol pump-Cash flow chart-Addition is deleted.