ACIT v. Deepak Soni (2020) 82 ITR 324 (Indore)(Trib.)

S. 68 : Cash credits-Identity, genuineness and creditworthiness established-Deletion of addition is held to be justified-Unintended mistakes-Remand report-Deletion of addition is held to be justified. [S. 69C]

Dismissing the appeal of the revenue the Tribunal held that the assessee has proved identity, genuineness and creditworthiness of creditors  hence deletion addition is held to be justified. As regards unintended mistakes in the remand report unintended mistakes were admitted and the AO has verified hence deletion is held to be valid.  (AY. 2012-13)