JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

251/-made by the Ld Assessing Officer to the total income of the appellant on account of 5 percent of total credits in the bank account of the appellant by treating it as unexplained credits under section 68 r.w.s 115BBE of the Act without properly appreciating the facts of the case and submissions filed before him/her. 5. That

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR