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
section 44AB of I.T. Act.
As queried, the assessee was required to furnish a copy of accounts alongwith supporting evidence of purchase booked in trading a/c, but failed to provide a single paper as supporting evidence. The facts are clearly proves the purchases shown in trading account are bogus and therefore, the same are added to the income
