DCIT CIRCLE-3(1), GWALIOR vs. G.L.R. REAL ESTATE P LTD, GWALIOR
The appeal stands dismissed
ITA 464/AGR/2018[2011-12]Status: DisposedITAT Agra22 Apr 2025AY 2011-12
Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
For Appellant: Sh. Sukesh Kumar Jain – Ld. CIT-DRFor Respondent: Sh. Gourav Goyal, CA – Ld. AR
Section 133ASection 143(3)Section 145(3)
133A on 15/16-04-2010, statement of director Shri R.D. Gupta was recorded wherein he disclosed additional income of Rs.135 Lacs on account of suppression of Work-in- progress (WIP) as on 31-03-2010. As per the statement, the WIP as on 31-03-2010 was agreed to be taken for Rs.790.55 Lacs as
againstRs.655.55 Lacs as determined as per Trading