Briefly stated, the Bench states in para 19 that, “The Trial Court took the view that the extra-judicial confession alleged to have been by the appellant – herein before (PW 2) could not be said to be ...

ITAT Agra held that matter of levying penalty u/s. 271 (1) (c) of the Income Tax Act restored back to file of AO since Tribunal restored matter of addition towards unexplained cash deposit for ...