In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
U/S. 69A of the Act as unexplained money. 4. The CIT(A) has erred in law and facts in not adjusting for addition made by the Ld. A.O. of Rs. 6664/- as interest income. Ramilaben Dineshbhai Mordiya vs. ITO Asst.Year –2012-13 - 2– 5. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal