K.SURESH,CHENNAI vs. DCIT, CHENNAI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

147 of the Act is not correct. The said provision reads as under: ‘’Production before the Assessing Officer of accounts books or other evidence from which material evidence could with due 17 - - ITA 568 to 572/M/17 diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso

K.SURESH,CHENNAI vs. DCIT, CHENNAI

In the result, all the appeals of the assessee are dismissed