SHRI NARSHING BINDAL,DEWAS vs. ACIT 1(1), UJJAIN
ITA 90/IND/2021[2015-16]Status: DisposedITAT Indore09 Jan 2023AY 2015-16
Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Shri Narsingh Bindal, Acit-1(1) 154, M.G. Road, Kannod, Ujjain बनाम/ Dewas Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajhpb 1234 B Assessee By Shri R.S. Dave, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.12.2022 Date Of Pronouncement 09.01.2023
Section 143(2)Section 143(3)Section 145(3)
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Shri Narsingh Bindal
Assessment year 2015-16
2. The Ld. assessing authority has erred to consider the aspect of section 145(3) rejection of books of accounts is unjustified and deserves to be set aside.
3. The Ld. Commissioner of Income Tax (A) has also erred ... consider the aspect of the section 145(3) rejection of books of accounts. And declared profit by appellant compared of last 2 years, hence rest addition Rs.
5,00,000/- is also unjustified and deserve to be set aside.
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2. Heard the learned Representatives of both sides at length
