M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI
In the result, all the appeals of the assessee are partly allowed
ITA 677/CHNY/2025[2018-19]Status: DisposedITAT Chennai12 Jun 2025AY 2018-19
Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal
For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A
Section 34 of the Indian Evidence Act, 1872
relying upon Section 34 of the Indian Evidence Act, 1872
relying upon Section 34 of the Indian Evidence Act, 1872,
ITA Nos.675 to 675 to 680/Chny/2025
(AYs 2016
16-17 to 2021-22)
M/s. Lalithaa Jewellery Mart Ltd.
M/s. Lalithaa Jewellery Mart Ltd.
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submitted that, the entries in the books