Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 21St July, 2025 Appearance: Mr. Prithu Dudhoria, Adv. …For Appellant

unexplained cash credit U/s. 68 of the Income Tax Act, 1961? b) WHETHER in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in denying that non-compliance to the Summons U/s. 131 of the Income Act, 1961 by the Directors of the share subscriber companies is a reason