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2021 (12) TMI 23 - HC - Income TaxRevision u/s 263 - Addition u/s 68 - persons failed to prove their identity, genuinity and credit worthiness - provisions of Section 68 as amended given retrospective operation - HELD THAT:- We find that the questions raised before us is squarely covered by the decision of M/s. Pragati Financial Management Pvt. Ltd[2017 (3) TMI 1242 - CALCUTTA HIGH COURT] Thus, following the above decision of the Hon’ble Division Bench, this appeal is dismissed and we hold there is no substantial questions of law arising for consideration.
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