DR. HARPRIT SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR
In the result, the appeal of the assessee stands allowed
ITA 195/ASR/2018[2011-12]Status: DisposedITAT Amritsar19 Dec 2019AY 2011-12
Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.195/Asr/2018 िनधा"रणवष"/A.Y.:2011-12 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Dr. Harprit Singh, C/O M/S. Vs. Deputy Commissioner Of Orthonova Hospital, Near Nari Income-Tax, Niketan, Nakoddar Road, Central Circle –Ii, Jalandhar Jalandhar(Pb) (Pb) Pan: Acmps 7237 F अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"
Section 133(6)Section 143Section 147Section 148Section 68Section 69
271D and 271E.
6. Being, aggrieved the assessee filed this appeal before the
Tribunal. Learned counsel submits that the addition is made on
Dr. Harprit Singh v. DCIT-CC-II, Jalandhar/I.T.A. No.195/ASR/2018/A.Y.:11-12 Page 6 of 11
presumption and assumption. It was not the case of the AO that
company was not having cash in hand to justify
