SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 340/AGR/2024[2012-13]Status: HeardITAT Agra05 Feb 2025AY 2012-13
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
For Appellant: Shri S. C. Jain, AdvFor Respondent: Shri Shalenndra Srivastava, Sr. DR
Section 147Section 24Section 69A
2. That the CIT(A) has erroneously confirmed the addition of Rs.
91,40,236/- under 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
