SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR
In the result, the appeal of the assessee bearing ITA No
ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 145(3)Section 250oSection 68
disallowance.
ii.
Paramount Impex v. AC IT, Circle-J, Ludhiana [2020] 117
taxmann.com 802 (Chandigarh Trib.)
Section 145 of the Income-Tax Act, 1961 - Method of accounting - Rejection of Account (Non-maintenance of stock register) - Assessment year 2013-14 - Whether where assessee was dealing in a large number of small items and it was consistently following method of determining stock
