Allowing the appeal of the assessee the Tribunal held that ; Investors have complied with details u/s 133(6) and the summons was not issued to the investors though request was made by the assessee, addition was held to be not justified . ( AY.2008 -09)
Prinku landfin (P.) Ltd. v. ITO (2018) 170 ITD 139 (Delhi) (Trib.)
S. 68 : Cash credits -Share application-Investors have complied with details u/s 133(6) and the summons was not issued to the investors though request was made by the assessee, addition was held to be not justified . [ S. 131,133(6) ]