ACIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD vs. NCC LIMITED, HYDERABAD, HYDERABAD
Accordingly, we delete the same. Thus, this ground is partly allowed
ITA 78/HYD/2017[2009-10]Status: DisposedITAT Hyderabad31 Jan 2024AY 2009-10
Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)
292C that is required to undertake against the assessee as the document was found from the premises of the assessee referred to in para 4.12
and therefore, the contents thereof are required to be true. The learned DR further relied on the decisions of Hon'ble Supreme
Court in the case of Sun Engineering (supra) to buttress that the assessee
