SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL
In the result appeal of the assessee for Assessment Years
ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07
Section 234ASection 234BSection 234CSection 271(1)(c)
44A of the Act she is not required to
maintain regular books of accounts. The addition made by Ld. A.O
is entirely based on estimation and guess work. No incriminating
material was found during the course of search.
119. Per contra Ld. Departmental Representative vehemently
argued supporting the orders of both the lower authorities.
120. We have heard rival contentions