ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

undisclosed income under coercion/undue influence since confession during search operation do not serve any useful purpose. Following further points needs to brought in your consideration:- a). There is a detailed statement of the assessee at the residence on 15.10.2014, about the cash in hands as per books of accounts of the company and reason of keeping the cash at home

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

undisclosed source. 2. The ld. DR for the Revenue had submitted that the order passed by the ld. CIT is required to be interfered as the source of deposit were not explained by the assessee before the AO/CIT. 3. The ld. DR had filed the written submissions and flow chart in this regard and in the said flow chart

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

undisclosed income of the\ncurrent financial year.\nviii). Thus, this answer to Question No.25. if read, with statement recorded\nduring search at his residence and the statement of the Accountant, clearly\nproves that the cash was accounted for in the books of accounts of the group\ncompanies and the books of accounts have been seized during search and,\nthus