In the result, the assessee’s appeal is partly allowed for statistical purposes
Bench: Shri Chandra Poojari & Smt. Beena Pillai
245D(4) on 02-12-2022 and advised to submit the written submissions on or before 12-12-2022. 3.12. Further, the ld AR submitted that the cash availability in the hands of the partners can also be explained by the Wealth Tax Returns filed by the two partners. Mr.N.Viswanathan and Mr.N.Sathappan in their wealth tax returns filed