In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes
Bench: Shri Manomohan Das & Shri Rakesh Mishra
40A(3) of Rs. 1,13,006/-and added back to the total income which were not recorded in the books of accounts. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the lime of hearing of Appeal.” 2.1. Since the issues are common and common written submissions have been made