In the result appeal filed by assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
153A(b). Aggrieved by assessment framed by the AO, the assessee filed first appeal before ld. CIT(A) , and submitted that seized trial balance is of Kanpur Branch only and reflect incomplete transaction. It was submitted that audited accounts are genuine and authentic. The assessee explained before ld. CIT(A) that in case of advertisements , the payments are by cheque