PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS
Accordingly, the appeal fails and is dismissed
ITAT/18/2022HC Calcutta14 Jul 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK
Section 133(6)Section 142(2)Section 143Section 143(3)Section 260ASection 68
1 (2013) 350 ITR 407 (Del)
ITAT 18 OF 2022
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ought to have been provided to the assessee. Further, it was contended
that no addition could be made merely on the statement given by a
third party without any additional evidence. Further, the Assessing
Officer erred in treating all the 13 lenders as bogus when
