DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA
The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed
ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13
36 taxmann.com 523/219
Taxman 223. The said part of the decision in Kabul Chawla (supra) in paras 33
and 34 reads as under:
'33. The decision of the Rajasthan High Court in Jai Steel (India),
Jodhpur v. ACIT (supra) involved a case where certain books of accounts and other documents that had not been produced in the course of original
