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In the result, appeal filed by the assessee in ITA No
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable