Bench: Shri M. Balaganesh(Through Virtual Hearing)
133(6) of the Act, the genuineness of transactions of the Assessee could not be doubted by the revenue. 8. In view of the aforesaid facts and observations and respectfully following the decision of Hon’ble Apex Court referred supra, we do not find any infirmity in the order of the ld CIT(A) granting relief to the Assessee. Accordingly