Amrapali Jewels Pvt Ltd,Jaipur vs Acit, Central Circle-1, Jaipur, Jaipur on 19 February, 2025
CC. CIT v. M.Ganapathi Mudaliar [1964] 53 ITR 623 • The case law relied by the Ld. CIT(A) is
(SC)/A. Govindarajulu Mudaliar v. CIT [1958] 34 ITR distinguishable and is not applicable on the
807 (SC), wherein it was held that "where the facts and circumstances of the present case.
assessee has failed to prove satisfactorily the source
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ITA Nos.