SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

u/s 271(l)(c) cannot be levied. It is submitted that it be so held now.” 16. This, again, is not the issue before us. In “K.P. Madhusudanan” (supra), the Assessing Officer 17. noted that the demand draft and telegraphic transfer were not entered by the assessee in its cash book on the dates on which the same were purchased

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed