M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU
In the result, appeals of the assessee in ITA Nos
ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14
Bench: Shri Chandra Poojari & Shri Keshav Dubey
For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A
5. We have heard the rival submissions and perused the materials available on record. In this case, there was a search and seizure action u/s 132 of the Act on 8.2.2018. The ld. AO made addition in these assessment years as follows:
AY
Addition towards
Assessment bogus purchase made under section 2013-14
1,33,73,054/-
143(3) r.w.s