PURNA CHANDRA BISWAL,JAJPUR vs. PRINCIPAL CIT, CUTTACK
In the result, appeal of the assessee is partly allowed
ITA 200/CTK/2018[2013-14]Status: DisposedITAT Cuttack15 Nov 2019AY 2013-14
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.200/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Sri Purna Chandra Biswal, Vs. Principal Cit, Cuttack Jakhapura, Jajpur-755019 स्थायी लेखा सं./Panno. : Aclpb 1493 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.K.Sarangi, Ar िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr
For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 144Section 145Section 145(3)Section 263Section 44ASection 68
68 of the Act, there is
requirement of presence of books of accounts, which is not there in the
case of assessee. Further, ld. AR submitted that it is now a settled
principle as has been laid down by the Hon’ble Supreme Court, Hon’ble
High Courts and different benches of the Tribunal in plethora of
judgments that where
