In the result, the appeal filed by the assessee is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
302/- declared by the appellant in the return of income. The argument of Ld. AR that the addition has been made on a mere difference of opinion is rejected. The addition to the returned income has been made in this case on the basis of cash credits in the bank account of the appellant which were far in excess