Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
364/- being difference in sales as per books and figures reported in GST ignoring the reconciliation submitted with evidences on record. 6. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the aggregate additions of Rs.2,02,30,39,718/- without complying with mandatory provisions