M/S. REGALLIA JEWELS PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN
In the result, the appeal of the Assessee is partly allowed
ITA 739/DEL/2017[2012-13]Status: DisposedITAT Dehradun15 Sept 2023AY 2012-13
Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Regallia Jewels Pvt. Ltd, Vs. Dcit, 162, Basement Hardyan Central Circle, Singh Road, Karol Bagh, New Dehradun Delhi (Appellant) (Respondent) Pan: Aaccr9572R Assessee By : None Revenue By: Shri Narendra S. Jangpangi, Cit Dr Date Of Hearing 21/08/2023 Date Of Pronouncement 15/09/2023
For Appellant: NoneFor Respondent: Shri Narendra S. Jangpangi, CIT DR
Section 132Section 143(3)Section 145Section 153ASection 292
68,721.91 and not Rs. 3,34,79,178/- as understood by the ld AO and accordingly, there was only a difference of Rs.
97,25,729/- as against Rs. 1,14,15,273/- considered by the ld AO. The entire reconciliation of stock was submitted by the Assessee before the ld AO vide letter dated 15.12.2015 which
