DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN
In the result, Appeal of the Revenue in ITA
ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18
Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal
For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68
bogus as well. In the present case, no such enquiries have been done. To provide adequate natural justice to the appellant, during the appeal proceedings, the AR was directed vide hearing dated
04.12.2023to provide details of parties from whom major purchases have been made. The AR vide reply dated
24.02.2025 submitted the requisite details.
Clarificatory evidence
It is pertinent
