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
assessment year 2013-2014 and subsequent assessment years.”
Clause 22 of the Bill seeks to amend section 68 of the Income-tax Act relating to cash credits.
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Assessment Year: 2013-14
M/s. Govind Stone Pvt. Ltd. v. ITO Banda
“The existing provisions of the aforesaid section 68 provide that where any sum is found credited in the books