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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been