RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

254 (ALL), for the proposition when the dispute before the Tribunal is for addition made under section 69C, the Tribunal cannot travel beyond that. 2. Ground Nos. 3 to 5: Addition on the basis of document of 3rd party: The issue that addition cannot be made on the basis of an entry in the documents or books of account

GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal of assessee is partly allowed for statistical purpose