ITO vs Nitin Murlidhar Agrawal
Whether the reassessment proceedings under section 147/148 were validly initiated and whether the addition under section 68 for unexplained cash credits was justified --- Held No, the reassessment was quashed as invalid due to jurisdictional defects and lack of proper satisfaction, and the addition under section 68 was deleted as the assessee discharged the initial onus.
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