PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-3, KOLKATA vs. SIKARIA INFRAPROJECTS PVT. LTD.
ITA/112/2018HC Calcutta24 Jun 2024
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 1Section 133(6)Section 44A
264/- as against the disclosed total income
of Rs.85,49,460/-. The assessing officer made addition
in income of Rs.9,29,49,804/-, as under:
i)
On account of inflated/bogus purchase from eight
parties but notices under Section 133(6) of the
Act, 1961: Rs.1,56,90,244/-.
ii)
On account of not producing eight parties by the
assessee during
