INCOME TAX OFFICER, WARD 2(2), JAMMU vs. SH. NEERAJ AGGARWAL , JAMMU
In the result, the Revenue’s appeal is allowed for statistical purposes
ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11
For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 80
131 dated 01.11.2012 and, again, vide show cause dated 12.02.2013, which was also accompanied by summons of even date.
The AO’s finding as to the applicability of s. 145(3), which reads as under, and, thus, of s. 144, however, is not based only on the non-production of the books of account, indeed essential for him to complete
