Held that the Assessing Officer has failed to substantiate that share holder has received any unaccounted cash payment towards the sale of land / shares by the company. Addition is deleted. (AY. 2012-13, 2013-14)
Dy.CIT v. Shailesh Jivalal Jogani (2023) 225 TTJ 712 (Mum)(Trib)
S. 69A : Unexplained money-Sale of land-Share holders-Unaccounted cash-Addition is deleted.