DCIT, CENTRAL CIRLCE-28, NEW DELHI vs. HAZOORILAL JEWELLERS PVT. LTD., NEW DELHI
In the result, the appeal of the revenue is dismissed
ITA 432/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Aug 2024AY 2017-18
Bench: Shri M. Balaganesh & Shri Vimal Kumarhazoorilal Jewellers Pvt Ltd, Vs. Acit, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadch3922L Dcit, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) Pan:Aadch3922L Assessee By : Shri K. Sampath, Adv Shri Varun Kholi, Ca Revenue By: Ms. Anu Krishna Aggarwal, Cit Dr Date Of Hearing 16/05/2024 Date Of Pronouncement 13/08/2024
For Appellant: Shri K. Sampath, AdvFor Respondent: Ms. Anu Krishna Aggarwal, CIT DR
Section 115BSection 127Section 132Section 139(1)Section 139(5)Section 142(1)Section 143(3)Section 153A
demonetization by the Govt of India. The books of ITA No. 432/Del/2021
Hazoorilal Jewellers Pvt Ltd
account of the assessee had not been rejected and to the extent of cash sales made , corresponding reduction in stock register had been duly made by the assessee. No discrepancy to this effect was either found by the search team at the time
