MESERS GANESH RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA
In the result the appeal of the assessee ITA No
ITA 287/ASR/2018[2014-15]Status: DisposedITAT Amritsar15 Feb 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Sudhir Sehgal, A. RFor Respondent: Sh. Rohit Mehra, CIT DR
Section 133ASection 143(3)Section 250(6)
133A of the Act was carried out at the
business premises of the assessee on 14.12.2016. During the course of survey, no account books, sale/ purchase vouchers or expenditure vouchers for any year were found maintained at the business premises of the assessee. No explanation about the non-maintenance of books of account at the business premises of the assessee
