2015 (6) TMI 1156

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..... ) TMI 975 - ITAT PANAJI] the Tribunal has decided all these issues in favour of the assessee and against the Revenue. Respectfully following the order of the Coordinate Bench, appeal filed by the Revenue is dismissed. - ITA No. 413/PNJ/2014 - - - Dated:- 18-6-2015 - SHRI GEORGE MATHAN, HON BLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON BLE ACCOUNTANT MEMBER Assessee by : Shri Pramod Vaidy .....

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..... ney was re-deposited in the bank accounts. (2) In the facts and circumstances of the case, the Id CIT(A) erred in merely relying upon this cash flow statement which was nothing but entries recorded on the basis of cash withdrawn and deposited in the various bank accounts. (3) In the facts and circumstances of the case, the Id CIT(A) erred in not considering the factual facts arrived at by th .....

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