Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

8 ACIT, CIRCLE-4, NAGPUR VS SHRI VINOD BALBHADRA GOENKA Shri Kamal Kumar Agrawal the relevant extract from the orders of CIT(A) is reproduced hereunder:- Legal Position Applicability of Section 68 of the IT Act, 1961? It is further submitted that the addition made by AO under section 68 of I.T. Act, 1961 is wholly unjustified both on fact