ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT
In the result, the appeal of the Revenue is dismissed
ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148
purchases shown in trading account are bogus and therefore, the same are added to the income of the assessee. It clearly indicates the assessee has furnished inaccurate particulars of his income and therefore penalty
