27 results for “section 68”+ Section 153Dclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153D is dismissed. Section 153A, No Incriminating Documents I.T.A. Nos. 436 & 437/Asr/2018 17 & Others Group of cases 6. In this issue we have taken ITA No.86/Asr/2017 as the lead case. The assessee filed grounds of appeal which is extracted below: “1. That neither Id. A.O nor Id. CIT(A) has proved on record that these are the loans