M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR
In the result, all the three appeals are partly allowed for statistical purposes
ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16
Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra
For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C
68 on account of treatment of Unsecured Loan as unexplained sum.
(ii) Addition of Rs.2,37,000/- made u/s 69C on account of estimated commission on alleged unexplained sum.
(iii) Disallowance of Rs.17,25,096/-made u/s 37 on account of disallowance of interest on unsecured loan.
6. BECAUSE on the facts and in the circumstances of the case
