DCIT, CIRCLE-1, PATNA vs. DINA MAHABIR RE-ROLLERS PRIVATE LIMITED, PATNA
In the result, both the appeals of the Revenue are dismissed
ITA 114/PAT/2020[2009-10]Status: DisposedITAT Patna15 Mar 2023AY 2009-10
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148
…ted production/ sale. (2) Photocpies are not admissible as evidence under Indian Evidence Act unless the originals are produced for verification / inspection. This legal proposition has recently been propounded by the Apex Court in the case reported in (2011) 4 SCC 240- H. Siddiqui Vs A. Ramalingam .... (3) Page nos. 9 to 51 of the bundles (photocopies given on 23.12.2011) - Year (as presumed by the department - F.Y.20007-08) has not been suffixed after the dates in any pages and, therefore, the whole allegation of unaccounted sale and GP thereon for A.Y.2008-09 is wholly misconceived and contrary to the facts o…