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
68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that amount of Rs
57.68,605/- debited by the bank but not found recorded in the books of account of the assessee.
(vii) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.36