ASSTT. COMMISSIONER OF INCOME TAX Vs. RAJAN GUHA

JUDGEMENT

(1.) THIS appeal by the Department is directed against the order dated 14/03/2012 of Ld. CIT(A) -XXV, New Delhi.

(2.) THE grounds raised in the appeal of the Department read as under:

(3.) ON the facts and on the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs. 1,00,000/ - made on account of loan taken from Smt. Jolly Guha.