8 results for “section 68”+ Survey u/s 133Aclear
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In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
u/s 133A, induced the Income Tax authorities for not carrying any further enquiry. In such circumstances, ratio of decision in the ITAT "F" Bench, Mumbai in the case of ACIT Vs. Expresso Investment reported in 008 SOT 0287 is clearly applicable. 2. The CIT(A) has erred in law and on fact in deleting the addition