DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI
In the result, appeal filed by the Revenue for Asst
ITA 2408/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2021AY 2012-13
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P
For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68
section 68 of the Act, nowhere it is mentioned ‘regular’ books of accounts. The intention of the legislature to mention as ‘books’ is to include all the books whether it is regular or irregular: disclosed or undisclosed.
1.3 CIT(A) relying the diary to hold that the ‘cash receipts’ as reflected in the diary are on account of business
