2013 (9) TMI 891

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 30.09.2008 in ITA No. 164 (Luc)/08, for the Assessment Year 2001-02. 3. The assessee-appellant has raised the following substantial questions of law, for consideration:- "1. Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in law in upholding the order of the ld. CIT (A)-I, Kanpur in deleting the addition of Rs.22,00,000/- made by the AO on a/c of unexplained cash credits u/s 68 of the Act without appreciating that the assessee failed to discharge the onus lay upon it to prove the identity and credit worthiness of the creditors/donors and the genuineness of the said transaction? 2. Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in law in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposit Date of issuing cheque Basant Kr. Agarwal, 128/225, Y Block, Kidwai Nagar, Kanpur 150000/- 19.10.2000 23.10.2000 Manoj Kr. Agarwal, 36/31G, Ram Mohan Ka Hata, Kanpur 150000/- 18.10.2000 23.10.2000   Smt. Usha Agarwal, 36/31G, Ram Mohan Ka Hata, Kanpur 150000/- 18.10.2000   23.10.2000       Anil Kr. Khandelwal, 60/49, Nayaganj, Kanpur 200000/- 07/11/00 09/11/00 Santosh Kr. Agarwal, 60/49, Nayaganj, Kanpur Chandrika Pd. Agarwal, 43A, Dharipurwa, Kanpur 200000/- 200000/- 07.11.2000 (Rs.199000/-) 08.11.2000 09.11.2000 13.11.2000 Raj Kuamr Agarwal, 53/14, Nayaganj, Kanpur 100000/- 08/11/00 13.11.2000 Prem Shanker, 56/57, Kah....