DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, AURANGBAD, AURANGBAD vs. SANJAY SUGANCHAND KASLIWAL, AURANGABAD
In the result, the appeal filed by the Revenue is dismissed\nand the Cross Objection filed by the assessee is partly allowed as\nper terms indicated above
ITA 1339/PUN/2024[2015]Status: DisposedITAT Pune24 Mar 2025
Section 133ASection 143(3)Section 148Section 271DSection 69D
section 69D of the Act and there being no\nevidence to prove that the assessee has received cash loan of the\nalleged sum during the year from Shri Radheshyam Agrawal and\nthat no cash loan was taken against hundi. The relevant\nobservation of the ld.CIT(A) reads as under :\n“4.1.1 The contention of the appellant in the aforesaid submission
