2025 (4) TMI 2156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : Sh. Y.K. Sud (CA) - Ld. AR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals) dated 14-06-2024 in the matter of an assessment framed by Ld. AO u/s 143(3) on 07-04-2021. The sole grievance of the revenue is deletion of addition of Rs. 289.55 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....furnished affidavit of the lenders, copy of bank statement of lenders, copy of jamabandi of agricultural land pledged for raising OD limit from HDFC bank from where the loans were advanced to the assessee. With respect to remaining lenders, the assessee furnished confirmation copy and bank statements of lender entities. The Ld. AO, though supported the impugned addition, could not make any specifi....