DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN
In the result, appeal of the Revenue is partly allowed
ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C
69C by alleging purchases from Two parties as bogus amounting to INR 33,24,865/-;
(b)
Disallowance u/s 40a(ia) of INR 16,18,500/-;
(c)
Disallowance u/s 40A(3) of the Act INR 30,000/-
3. Besides this, AO treated the income declared in the return of income filed at INR 3.89 crores on account of difference in survey
