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2023 (3) TMI 1395 - AT - Income TaxAddition u/s 68 - undisclosed income which has been introduced in the garb of share capital/share premium - CIT(A) deleted addition - HELD THAT:- As going through the entire contents of the paper book and after perusing the facts on record, we do not find any strength in the ratio given by the ld. CIT(A), hence, owing to the absence of the pertinent facts, we deem it proper to remand the matter to the file of the Assessing Officer to inquire into the issue afresh and pass a speaking order after affording due opportunity to the assessee. Appeal of the assessee is Revenue for statistical purpose.
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