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 2409/CHNY/2019[2013-14]Status: DisposedITAT Chennai09 Jun 2021AY 2013-14
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, to treat entries in diary and notebook and deleted entries from computer
CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68
deals with the cases where any sum is found credited in books of accounts of the assessee maintained
