If an evidence is relied upon, it should be considered in its entirety: ITAT Jaipur

Rakesh Sharma Vs ITO (ITAT Jaipur) In a recent case before the Income Tax Appellate Tribunal (ITAT) Jaipur, the authorities carefully examined the findings of lower authorities, submissions, and evidence provided by the parties. The crux of the matter revolved around the assessee’s day-to-day cash flow statement, particularly regarding credits from bank transfers and subsequent cash withdrawals. Background and Assertions: The assessee, in its defense, presented a comprehensive cash flow statement based on the ICICI S/B bank statement. The statement, available in the Assessee’s pape...