Ganesh Ginning Factory v .ACIT (2023)101 ITR 90 (SN) (Ahd) (Trib) Gajanand Ginning and Pressing Pvt. Ltd v.ITO (2023)101 ITR 90 (SN) (Ahd) (Trib) Premjibhai Vallabhbhai Kukadiya v. ITO (2023)101 ITR 90 (SN) (Ahd) (Trib)

S. 68: Cash credits-Assessee filed confirmation of parties and repayment-Matter Remanded for fresh adjudication.

Held that the CIT (A) had not taken cognisance of reconciliation filed by the assessee. Therefore, matter was remanded for fresh adjudication. (AY. 2011-12)