ASST. COMMISSIONER OF INCOME TAX- 16(1), MUMBAI, MUMBAI vs. MADHU ANAND SHAH, MUMBAI
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Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI ANIKESH BANERJEE
PER OM PRAKASH KANT, AM
This appeal filed by the revenue is directed against order dated 25th April 2025 passed by the learned National Faceless Appeal Centre (NFAC), New Delhi (hereinafter in short referred as learned CIT(A)) for Assessment Year 2018-19, New Delhi, on following grounds: “Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred deleting the addition made as unexplained cash credit u/s.68 of the I.T. Act of Rs.1,11,47,956/- without properly appreciating the adverse findings by the AO that the assessee instead of di
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