2019 (4) TMI 1503

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..... Vs. Smt. Pooja Agarwal , [ 2017 (9) TMI 1104 - RAJASTHAN HIGH COURT] wherein the issues were answered in favour of the assessee and against the department. This appeal be also decided in view thereof. In that view of the matter, no substantial question of law arises in this appeal. - D.B. Income Tax Appeal No.351/2018 - - - Dated:- 14-3-2019 - Mr. Mohammad Rafiq And Mr. Goverdhan Bardhar, .....

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..... Whether on the facts and circumstances of the case in law, the ITAT, Jaipur is justified in deleting the addition of ₹ 2,65,27,020/- made by the A.O. and confirmed by the CIT(A), when the genuineness of the payment for purchase of shares could not be proved by the assessee, as the bills for purchase of shares mentioned only cash payment and no payment was made through banking channels? .....

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