KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD
In the result the appeal of the assessee is partly allowed
ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)
search and seizure cannot be discarded as rough and waste, unless they are proved to be so. It was a presumption that the contents of such documents were true. He, however, accepted the argument of the assessee, in principle, that the difference of figures of expenses under the respect heads were attributable to the reasons that those heads
