ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA
In the result, the appeal filed by revenue is dismissed
ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR
Section 143(3)Section 145(3)
bogus advances from customers the ld.CIT(A) deleted such addition by holding that the advances from customers shown by the
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appellant as on 31.03.2012 were all old balances and no part of it was received during the impugned year and thus, he did not find any reason to support the action of the AO to add this amount
