SUDHIR KUMAR JHA,BOKARO STEEL CITY vs. ACIT OR DCIT, CIRCLE-3, BOKARO

In the result, the appeal of the assessee is dismissed

unexplained income of\nthe assessee. The Ld. AR drew our attention to page 54 of the paper book,\nwhich is a copy of the certificate issued by Shri Sunil Kumar Jha on\n20.11.2018 which contained the details of the sale of the land and\nreiterating the alleged gift of Rs.35,00,000/- the same reads as follows:\nCERTIFICATE\nTO WHOMSOEVER

ACIT CIRCLE-1, DHANBAD vs. SRI VIKASH AGARWAL, DHANBAD

In the result, grounds of appeal raised by the revenue is allowed for statistical purposes