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
2. Mod Furniture, assessee has shown cash payment of Rs.18,000/- on 21.06.2006, Rs.
13,172/- on 24.06.2006, Rs. 16,032/- on 1.07.2006 and Rs. 6,610/- on 2.07.2006. On the other hand in regular books of account provided, during assessment proceedings, these cash payments are reflected on 15.03.2007, 14.03.2007, 2.02.2007 and on 6.02.2007 respectively. It means cash was paid
