POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD
In the result, the appeal of the assessee is partly allowed
ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18
Bench: Shri Subhash Malguria & Shri Nikhil Choudhary
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A
1. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in sustaining addition of Rs.93,08,207.53 on account of unsecured loans taken from Shri Umand Grover as unexplained money by invoking the provision of section 69A of the Income Tax Act, 1961. 2. BECAUSE the appellant has furnished the complete details of loan taken
