QUADISIYYA HAJJ CELL,KOLLAM vs. THE INCOME TAX OFFICER, WARD 3, KOLLAM
In the result, appeal filed by the assessee is partly allowed for statistical purposes
ITA 578/COCH/2023[2017-18]Status: DisposedITAT Cochin28 Jan 2025AY 2017-18
Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear: 2017-18 Quadisiyya Hajj Cell Quadisiyya Complex Thazhuthala Ito Vs. Mukathala Po Ward-3 Kollam 691 577 Kollam Pan No :Aaafq3277H Appellant Respondent
For Appellant: Shri R. Krishnan, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 142(1)Section 144Section 250Section 69A
demonetization period were related to the service of providing arrangements for Haj pilgrims. However, as the assessee has not submitted books of accounts of the partnership firm and also not explained the source of all amounts credited in the bank account by cash and other credits, the entire amount deposited by cash and by other credits during the financial year