JITENDRA KUMAR AGARWAL HUF,AGRA vs. DCIT, CIRCLE - 2(1)(1), AGRA

In the result, assessee’s appeal is allowed

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

section 115BBE of the Act made on account of cash deposit during demonetization period ? 7. Learned representative for assessee has submitted that the learned CIT(A) has erred in sustaining the addition of Rs.33,00,923/- made by the Assessing Officer u/s. 68 r.w.s. 115BBE of the Act without properly considering assessee’s detailed submissions and documentary evidences