Tribunal held that considering the financial strain of the assessee and the nature of the additions made, the matter was remitted to the Assessing Officer for de novo consideration. ( AY.2014-15)
Sanjeeva Reddy Paga v. ITO (2020) 79 ITR 439 (Hyd) (Trib)
S. 68 : Cash credits -Tax savings investment – Matter remanded to thee Assessing officer [ S.80C ]