Safe Infracon Pvt. Ltd.,Jaipur vs Ito, Ward 6(2), Jaipur, Jaipur on 23 June, 2025
63. IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'D'
MUMBAI ITA No.6398/Mum/2012 Assessment Year: 2003-04 DISHA N
LALWANI Vs INCOME TAX OFFICER: In this case the Hon'ble ITAT held
that addition u/s 68 was justified when it being an admitted position that one
person was engaged in providing bogus accommodation entries such as LTCG,
wherein, the assessee was one of the beneficiaries.