M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR
ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D
69D.
Reliance is being placed on following case laws:-
ITA 260/Amr/2019
8
a) DEV RAJ HI-TECH MECHINES LTD. vs.DEPUTY COMMISSIONER OF INCOME TAX
(2015) 174 TTJ 0009 (Asr) ((UO))
Unexplained Income—Income from undisclosed sources—Assessee was a Manufacturer of Rice Sheller
Machineries and its parts—A survey was carried out on the premises of the Assessee u/s 133A