M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A
160/- recorded in the books of account. The statement of the partner of the assessee firm Shri Bhagwant Singh was recorded who was asked to explain the discrepancy in stock and in his reply, he submitted that at this point of time, he was not in a position to explain the discrepancy and therefore he offered the amount