Gyasuddin Qureshi, Bulandshahr Up vs. ITO Ward 3(2), Ghaziabad
In the result, the Appeal filed by the assessee is allowed
ITA 3132/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Feb 2024AY 2012-13
Bench: AO during the case proceedings but AO not considered it is to relevant to mention here that all the cash purchase is fully covered under rule 6DD(e)(ii) of the income tax rule assessee had purchases in cash of rupees 74,67,186/ out of total purchase 2,69,92,101/ due to this some purchase have to be done in cash, then many vendors do not have the bank account and purchase is done away from a remote area. Also the assessee rely on the order of the Hon,ble Chandigarh Bench of Income Tax Appell
Section 143(3)Section 263Section 40A(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER GYASUDDIN QURESHI ITO, S/o. Sh. Riazuddin Qureshi Ward 3(2), 317A, Peer Khan Gulaothi Vs. Bulandshahar, Distt. Bulandshahr, (U.P.) (U.P.) PAN : AADPQ9156G (Appellant) (Respondent) Appellant by Sh. K.Sampath, Adv. & Sh. V.Rajkumar, Adv. Respondent by Sh. Amit Katoch, Sr. DR Date of Hearing 14/02/2024 Date of Pronouncement 27/02/2024 ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income…
