Case Law Details
Case Name : Shobha Tomar Vs DCIT (ITAT Jaipur)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jaipur
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Shobha Tomar Vs DCIT (ITAT Jaipur)
Cash deposits from professional Income during Demonetization could not be considered as unexplained merely because it was deposited in form of SBNs
In the above mentioned case, the Hon’ble ITAT noted and held that cash balance and professional income offered was duly reflected in regular books of account of assessee, also cash which was recorded in cash book was not doubted by AO, furthermore, considering month wise receipt as compared to previous year, cash on hand regularly shown by assessee with that of cash receipt di
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