Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025
Section 69A of the Income Tax Act, 1961, made by the Assessing Officer (AO) on account of unexplained cash credits, without Shyam Singh Yadav appreciating the fact that the appellant was running a legitimate business during the relevant period. 3 That the CIT(A) failed to take into account that the amount in question was reflected in the appellant