9 results for “section 68”+ Section 90clear
Sorted by relevance
Key Topics
In the result, the appeal of the Revenue is allowed for statistical purposes
Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R
68 of the Act, 1961. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 31,00,000/- made by the AO on account of unexplained money/cash deposits u/s 69A of the Act, 1961. 3. On the facts and circumstances of the case