The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Commissioner of Income Tax (Appeals) [CIT (A)] for proper adjudication on the addition of Rs.29,74,617 under Section 69A of the Income Tax Act,1961 as unexplained, after taking cognizance of the evidences filed by the assessee. The Assessing Officer…
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