INDIAN CLOTHING LEAGUE(P) LTD.,NOIDA vs. ITO, WARD-26(2), NEW DELHI
In the result, the appeal filed by the assessee is allowed
ITA 505/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12
Bench: Shri R.K. Pandaassessment Year: 2011-12 Indian Clothing League (P) Ltd., Vs. Ito, Rupinder Kumar Aggarwal, Ward-26(2), Advocate, B-1A/22H, New Delhi. Sector-51, Noida. Pan: Aaccv3439R (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 01.02.2022 Date Of Pronouncement : 21.02.2022 Order
For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148
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of the Act.
8
4.7
That the learned Commissioner of Income Tax (Appeals) has also failed to appreciate that the books of account in respect of which alleged sum of Rs. 25,00,000/-was credited did not belong to the appellant.
4.8
That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that since appellant
