ITAT Agra: Assessee wins disputed cash credit case after Third Member agrees with Judicial Member

The Appellate Tribunal ITAT AGRA ruled in favor of the assessee in a case involving a disputed cash credit of Rs. 1,50,000. The matter was referred to the ld. Third Member due to a difference of opinion between the Members of the Division Bench. The ld. Third Member agreed with the view of the ld. Judicial Member, leading to the allowance of the assessee's appeal.

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The Appellate Tribunal ITAT AGRA ruled in favor of the assessee in a case involving a disputed cash credit of Rs. 1,50,000. The matter was referred to the ld. Third Member due to a difference of opinion between the Members of the Division Bench. The ld. Third Member agreed with the view of the ld. Judicial Member, leading to the allowance of the assessee's appeal. (Citation: 2011 (2) TMI 1584 - ITAT AGRA)

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