B K KESHARWANI, AGRA vs. MADHUR MITTAL, AGRA
In the result, the revenue’s appeal is dismissed
ITA 536/AGR/2025[2009-10]Status: DisposedITAT Agra17 Apr 2026AY 2009-10
Bench: Ld Cit(A), Who Partly Allowed
Section 132Section 143(2)Section 153Section 153ASection 271(1)(c)Section 68Section 80C
80C of the Act.
6. Aggrieved revenue has filed this appeal on the following grounds:-
“1. That the Ld.CIT(A) has erred on facts and in law in deleting the addition of Rs.2,43,07,000 made by the A.O on account of unexplained cash credit u/s 68 of the Income Tax Act without properly appreciating the facts brought