M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA
ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R
Section 143Section 143(2)Section 143(3)Section 56Section 68
68 of the Act in respect same transaction which leads to double addition which is against the principle of natural justice.
8. That in any view of the matter the finding and observation of the assessing officer with regard to addition of Rs.1,10,00,700/- and Rs.1,51,20,000/- as per para 8 and 18 of the assessment