THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

section 65A and 65B of the Indian Evidence Act 1872 providing for admissibility of electronic records as evidence have not been followed. The appellant has also placed reliance on certain decisions wherein on identical facts, similar addition made have been deleted. The appellant has also challenged the addition made on protective basis on the contention that the said amount

SHYAM SUNDER VERMA ,BHOPAL vs. PR. CIT -2, BHOPAL

In the result, the appeal of the assessee is allowed

194C and 194J as per section 26AS are more than the receipts shown in ITR I.T.A No. 993/Ind/2019 A.Y. 2015-16 Page No 3 Shri Shyam Sunder Verma vs. Pr. CIT (c) Tax credit claimed in ITR is less than tax credits available in 26AS (d) Mismatch in sales turnover reported in audited report and ITR 4. During the course