S.68: Cash credits- Bogus capital gains-Penny stocks-Plea that opportunity to cross-examine the witness was not given & investigation report was not furnished is not relevant if assessee unable to successfully controvert findings of the AO and such argument was never made before the lower authorities-Addition is held to be justified [ S. 10(38).45 ]
Pankaj Agarwal & Sons (HUF) v. ITO (Chennai)(Trib), www.itatonline.org Mamta Agarwal (Smt) v. ITO (Chennai)(Trib), www.itatonline.org Rajesh Agarwal & Sons v. ITO (Chennai)(Trib), www.itatonline.org Ramakishan Agarwal v. ITO (Chennai)(Trib), www.itatonline.org R.K.Agarwal & Sons (HUF) v. ITO (Chennai)(Trib), www.itatonline.org Sampatti Agarwal ( Smt) v.ITO (Chennai)(Trib), www.itatonline.org Rajesh Agarwal v.ITO (Chennai)(Trib), www.itatonline.org Pankaj Kumar Aagrwal v.ITO (Chennai)(Trib), www.itatonline.org