BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

69A for making the addition, which raises a concern. The learned AR pointed out that the AO did not refer to any specific provision of the Act under which the addition of Rs. 9,22,75,684/- was made, thus arguing that, in the absence of any such invocation, the addition is not warranted. In the absence of a clear

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K