The Principal Commissioner of Income Tax Central 2, Kolkata vs. MS A P Fashion Pvt Ltd

In the result, the appeal of the assessee stands allowed

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

survey operation u/s. 133A of the Income Tax Act, 1961, in the case of M/s. A.P. Fashions Pvt. Ltd., the statement of Shri Ashok Kumar Jhunjhunwala, Director of M/s. A.P. Fashions Pvt. Ltd. was recorded on oath u/s.131 of the Income Tax Act, 1961 on 30.10.2019, wherein he 3 stated that transaction made with M/s. Afterlink Vinimay