SONAL STEELS TRADING PVT LTD,CHENNAI vs. ACIT CENTRAL CIRCLE 3 (1), CHENNAI
In the result, the appeal of the assessee stands dismissed
ITA 396/CHNY/2018[2014-15]Status: DisposedITAT Chennai23 Jul 2018AY 2014-15
Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.396/Chny/2018 "नधा"रण वष" /Assessment Year : 2014-2015. Sonal Steels Trading Pvt. Ltd, Vs. The Assistant Commissioner Old No.8, New No.28, Of Income Tax, Amman Koil Street, Central Circle 3(1) Sowcarpet, Chennai 600 034. Chennai 600 079. [Pan Aamcs 7325M] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. G. Baskar and Ms. Sushma Harini, AdvocatesFor Respondent: Ms. Ann Mary Baby, IRS, JCIT
Section 132(4)Section 132ASection 139(1)Section 143(2)Section 271ASection 273B
bogus bills during the
search. He thus confirmed levy of penalty.
Now before us, the ld. Authorized Representative strongly
6. assailing the orders of the lower authorities submitted that there was
no books or records found during the search, which would show that
assessee had received any commission or assessee had indulged in
any bill trading
