DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. AURA JEWELS, BANGALORE
In the result, the cross objection filed by the assessee is dismissed
ITA 684/BANG/2023[2017-18]Status: DisposedITAT Bangalore24 Feb 2025AY 2017-18
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2017-18
For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143(2)Section 68
1) r.ws 123 Section 36 & 72(a) of the KVAT Act dated
11.06.2018. When the authority under the KVAT Act accepts the tax
Invoices without the address of the buyers, the Assessing Officer cannot dispute the same. It is not open for the Income Tax authorities to invoke the powers under other statutes.
6.7 The appellant has submitted that
