THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE
In the result, all the appeals of the Revenue are dismissed
ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13
Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani
For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68
6. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law by deleting the additions, of Rs. 2,36,839/- and Rs. 10,697/- on account of 'disallowance of interest' paid on ingenuine unsecured loan, holding that these additions have not been made on the basis of incriminating materials or documents
