INCOME TAX OFFICER- 6(2), LUCKNOW vs. M/S. STATUS VYAPAAR PVT. LTD., LUCKNOW
In the result, the appeal of the Revenue is dismissed
ITA 403/LKW/2020[2012-13]Status: HeardITAT Lucknow13 Aug 2025AY 2012-13
For Appellant: \nShri Raghunath Mishra, AdvFor Respondent: \nShri R. K. Agarwal, CIT(DR)
Section 150Section 68
196 - Cash credit (Burden of proof) - Assessment year\n2008-09 - Where 'SK', an accommodation entries provider, utilized various\ncompanies, including assessee, in view of finding of Settlement Commission\nin case of 'SK' that cash deposited in bank account of assessee which was\none of conduit companies could not be said to be unexplained credit\nbecause source of cash was from