In the result, all the appeals filed by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22
68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections