IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2013-14 Asstt. Commissioner of Income vs. PSaAnNja: yA KAuUmPaAr2 A8g4r5aHwal, Tax, Central Circle-2, Kanpur D-59, Kamla Nagar, Agra-282005 (Appellant) (Respondent)

Assessee by: Sh. Anurag Sinha, Adv Revenue by: Sh. Neeraj Kumar, CIT DR Date of hearing: 27.10.2025 Date of pro nouncement: O R D2 0E. 0R1 .2026 PER NIKHIL CHOUDHARY, A.M.:

This is an appeal filed by the Revenue against the order of the ld. CIT(A)-

4, Kanpur dated 14.11.2022 wherein the ld. CIT(A) has allowed the appeals of the assessee against the orders of the ld. AO passed under section 153A r.w.s. 153C of the Income T“a1x. WAchte, t1h9e6r 1on. T fahcet sg arnodu ncidrcsu omf satpanpceeasl oafr teh ea sc ausne daenrd: -in law, Ld. CIT (A)-IV, Kanpur has erred in deleting the addition of Rs. 3,00,00,000/- made u/s 69A by the AO ignoring the fact that such addition was made by the AO on the basis of entries found on these loose papers seized from the possession of such a person who was having business relations with all persons named therein including assessee.

2. Whether on