Dy. CIT v. R. Geetha (Smt.) (2022) 98 ITR 50 (SN)(Chennai) (Trib)

S. 68 : Cash credits-Unexplained investment-Partner-Reconciliation was filed-Deletion of addition is justified.

Held that the Assessee  has filed the reconciliation     and also source of investment. Deletion of addition is affirmed (AY. 2016-17)