ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA
In the result, the appeal filed by the Revenue is allowed
ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14
Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:
Section 133(6)Section 68
133(6) of the Act confirming the credit. There is also no denying of the fact that the invoices/bills for the sales were issued by the said creditor, viz., M/s P.G.
Enterprises, 46, Vaikunthdham, Indore. It is only the enquiry conducted through the staff of the office of the Assessing Officer that the denial came from the party regarding
