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Bench: Shri M. Balaganesh(Through Virtual Hearing) Manju Agarwal, Vs. Income Tax Officer, W/O. Sameer Agarwal, Ward-1(2), Near Surya Tower, Old Gwalior High Court Road, Gwalior (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Ashok Vijaywargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025
68,47,079/-) as alleged unexplained money without considering the written submission made during assessment. proceedings and statement of facts given in Form No. 35 and written submission during appellate proceedings in correct perspective. 2. That, on the facts and circumstances of the case and in law, and in any view of the matter, the Ld. Authorities below have erred