Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
214 ITR 801 and
CIT vs. Durga Prasad More reported in (1971) 82 ITR
540 (SC). That the AO after exploring the nexus or proximal
working connection of the assessee with Shri Amit Sharma
and such examination being indicative of a strong connection
with Shri Sharma, hence, the payment as written in Pages LP
186 & 187 were attributed
