S. 143(3) : Assessment-Search And Seizure-Unexplained cash credits-Creditworthiness, genuineness and identity proved-No evidence available for creditors in other assessment years from 2014-15 to 2018-19-Additions are deleted.[S.68, 132]
Bee Pee Rollers P. Ltd. v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib) Bajrangbali Re-Rollers P.Ltd v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib) Bajrangbali Steel Industries P.Ltd v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib)