2017 (4) TMI 1328

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..... leting the addition made by the Assessing Officer on account of unexplained share capital under Section 68 of the Act. - Decided in favour of assessee - D.B. Income Tax Appeal No. 608 / 2009 - - - Dated:- 25-4-2017 - Hon'ble Mr. Justice K.S. Jhaveri And Hon'ble Mr. Justice Vijay Kumar Vyas For Appellant(s) : Mr. K.D. Mathur on behalf of Mr. R.B. Mathur For Respondent(s) : M .....

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..... No.551/2008, decided on 27.01.2017 where the (2 of 2) [ITA-608/2009] identical issue was answered as under: 2. This Court while admitting the matter framed the following question of law:- i) Whether the Tribunal was justified in deleting the addition of ₹ 85,00,000/- made by the Assessing Officer on account of unexplained share capital under Section 68 of the Act, even when the assessee .....

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