NAVDEEP SHARMA,NEW DELHI vs. ITO(, WAQRD-71(1), NEW DELHI
In the result, appeal is dismissed
ITA 7067/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Jun 2023AY 2010-11
Bench: Shri Saktijit Deyassessment Year: 2010-11
Section 139(1)Section 142(1)(iii)Section 147Section 148Section 151Section 151(2)Section 43(5)(d)Section 69A
expenditures / loss.
5. Assessment Officer not entitled to seek production of books of accounts relating to period more than 3
years :
6. Under section 142(1)(iii)(a) read with section 151(2) of the Income Tax Act, the Assessing Officer is prohibited to seek production of any account relating ... furnish supporting
evidence to explain the source of cash deposit, the assessee
4 | P a g e
AY: 2010-11
referring to section 142(1)(iii)(a) of the Act submitted that the
Assessing Officer is precluded from seeking production of any
account/evidence relating to a period more than three
