In the result, the grounds of appeal raised by the assessee are allowed
Bench: Shri Pawan Singh(Physical Hearing) Dhansukhlal Maganlal Dhangar, I.T.O., Shantinagar Society, Ranifaliya, Ward-2, Vs. Vansda, Navsari-396580 (Gujarat) Navsari. Pan No. Acypd 0673 N Appellant/ Assessee Respondent/ Revenue
disallowance were filed by the assessee. The assessee during the course of assessment proceedings, explained all the facts regarding the alleged addition. The ld. AR of the assessee submits that as per clause (a) of sub-section (6) of Section 270A, the underreporting income or the purpose of this section shall not include the amount in respect of which