AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
bogus liability was created by the assessee and refund of allotment money of Rs.2,37,29,097/- was made in cash on a single day through unsigned voucher.
ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014
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(vi) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.57,68,605/-, on account of under section
