RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

b. Disallowing the interest paid on such unsecured loans. 20. The aforesaid two additions were made by learned AO for assessment years 2011-12 to 2015-16 in absence of any incriminating materials found during the course of search. Admittedly, the assessments for assessment years 2011-12 to 2015-16 are unabated/concluded assessments as on the date of search

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN