In the result, appeal of the assessee is allowed
Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09
68 on account of unexplained cash credit in the hands of Shri Maganbhai Nagjibhai Desai. Appeal to the ld.CIT(A) did not bring any relief to the assessee. The case of the assessee is that Shri Maganbhai Nagjibhai Desai was passed away on 26.12.2008. When process-server came to the alleged residence of Maganbhai Nagjibhai Desai, then this fact