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Section 80I20 Section 143(2)6 Deduction4 Section 2502 Section 2532 Section 142(1)2 Disallowance2

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 142(1)Section 143(2)Section 250Section 253Section 80I

capital account and Rs. 11,00,000/- in the name of M/s. Asha Telecom Pvt. Ltd. as liabilities. But it did not furnish any information regarding sources of these credits and neither any confirmation from M/s. Asha Telecom Pvt. Ltd. was furnished. Similarly, Para 8 of the questionnaire remained unanswered. Vide Para 9 of its reply, it was stated that

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

M/S INNOVA CAPTAB,BADDI vs. DCIT, PARWANOO

INNOVA CAPTAB,BADDI vs. DCIT, PARWANOO