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Section 270A(2)(a)4 Section 270A3 Section 271(1)(c)2

M/S SHREE GANESH JEWELLERS LIMITED,LUDHIANA vs. ACIT, CIRCLE V(1), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 172/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Apr 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri K.J. Shalley, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(1)(a)Section 143(3)Section 270ASection 270A(2)(a)Section 271(1)(c)

capital gain. During the course of assessment proceedings it is found that the assessee has claimed some of the expenses in the profit and loss account under the head advertisement and publicity, car expenses, entertainment, general expenses, scooter expenses, travelling expenses and building repair and maintenance are not properly vouched. In view of the above, an amount of Rs.2