2022 (5) TMI 1586

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..... investors as well as the genuineness of the transactions and there is no materials before us to take a contrary view. No reason to interfere with the decision of the CIT(A) as the share capital raised by the assessee remained unproved. Decided against assessee. - Shri Rajpal Yadav, Vice-President Shri Rajesh Kumar, Accountant Member For the Appellant None For the Respondent Shr .....

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..... is not appearing despite being through mail as well as telephonically. We therefore are deciding this appeal after considering the merits of the case and hearing the Ld. D.R. 4. We have heard the Ld. D.R and perused the material on record. We observe that the assessee has not filed any documents before the AO ,ld CIT(A) ands also before us. We even observed from the impugned appellate order , L .....

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