Bairappa Krishnappa v. CIT(A) (2019) 265 Taxman 446 (Karn.) (HC)

S. 68 : Cash credits–Loans-Confirmation was filed–Matter remanded to the AO. [S. 254(1)]

Allowing the appeal of the assessee the Court held that it was apparent that this specific issue relating to documents furnished by assessee to establish genuineness of loan received from several parties, was not addressed by Assessing Officer. Accordingly the addition is addition is held to be unjustified and the matter was to be remanded back to Assessing Officer.  (AY. 2014-15)