THE HAMLET,BANGALORE vs. THE INCOME-TAX OFFICER-WARD-6(2)(4), BANGALORE
In the result, the appeal filed by the assessee stands partly allowed
ITA 70/BANG/2023[2012-13]Status: DisposedITAT Bangalore16 Nov 2023AY 2012-13
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2012-13 M/S. The Hamlet, No. 11, Kemwell House, The Income Tax Tumkur Road, Officer, Yeshwanthpur, Ward – 6(2)(4), Bangalore – 560 022. Bangalore. Vs. Pan: Aaaft6690D Appellant Respondent Assessee By : Shri H.N. Kincha, Ca : Shri D.K. Mishra, Cit - Revenue By Dr Date Of Hearing : 24-08-2023 Date Of Pronouncement : 16-11-2023 Order Per Beena Pillaipresent Appeal Arises Out Of The Order Dated 27.12.2022 Passed By The Nfac, Delhi For A.Y. 2012-13 On Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeals) Has Erred In Passing The Appellate Order In The Manner Passed. The Appellate Order As Passed Is Bad In Law & Is Liable To Be Quashed. 2. In Any Case, The Learned Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Assessment Order Passed By The Learned Assessing Officer. On The Facts & Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) Should Have Quashed, The Order Passed By Assessing Officer Or Atleast Should Have Deleted The Additions Made By The Assessing Officer.
For Appellant: Shri H.N. Kincha, CA
Section 133(6)Section 148Section 234BSection 68
68 of the I.T. Act are hereby upheld. The action of AO in disallowance the STCL claimed of Rs.(-)1,75,000/- is upheld.
7.16 Appellant has contended that AO did not produce the witnesses whose statements were recorded and used against the Appellant. The contention of the Appellant is not acceptable in view of following judgments
