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Introducing the “In Favour Of” filter in Case Laws.
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of Unexplained Cash Credit u/s 68 - share application money pending allotment treated as undisclosed money - The manner in which ld. CIT (A) passed the appellate order needs much to be desired. It was incumbent upon the ld. CIT(A) to give a finding upon the financial statements of the parties reportedly copies of which have been given to the ld. CIT (A). - The mystery of the parties responding through assessee and not coming or appearing before AO also needs to be solved. Ld. CIT (A)’s order is palpably wrong. - AT
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