SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG
In the result, the appeal of the assessee is dismissed
ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68
2(12A) of the Income
Tax Act which provides, "books includes ledgers, day books, cash books
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Farukh Ahmad Zeb v. ITO whether kept in written form or as printouts of data stored in floppy, disk, table or any other electromagnetic data storage device." Thus, according to the appellant, bank statement or pass book cannot be regarded as books
