In the result the appeals filed by the assessee are allowed
Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11
269 to 270 and appeal No. 15 to 17 wherein similar view was upheld. Accordingly, he rejected the said contention. 5. On merits with regard to the amount of sum of Rs. 2,00,00,000/- received in the bank account with Axis Bank, Rudrapur in the case of Shri Shiv Kumar Agarwal and Ms. Rukman Agarwal, it was contended