“Section 145(5)”

Section References (mined)Section 145Section 145(5)2 judgments

NITIN KUMAR BOHRA,BANGALORE vs. INCOME-TAX OFFICER, WARD- 1(2)(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 340/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri S.T. Seshadri, Jt. CIT(DR)(ITAT), Bengaluru

Section 115BSection 133(6)Section 234ASection 250Section 69

Appeals) in his order. The ld. FAA noted some deficiencies for proving the sales declared by the assessee and he invoked section 145(5) and rejected the books of accounts. The ld. FAA rebutted the pointwise to the submissions made by the assessee and confirmed the addition of Rs.51

PARAMOUNT IMPEX PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-19(2), NEW DELHI

Appeal of the assessee is dismissed

ITA 3929/DEL/2018[2012-12]Status: DisposedITAT Delhi19 May 2023AY 2012-12

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2012-13

Section 143(3)Section 145(5)Section 14ASection 40A(2)(b)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F ”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI