SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX
ITA/70/2017HC Kerala06 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194HSection 260ASection 40Section 69C
reopening of assessment were initiated and the assessee was
called upon to produce the balance sheet and the profit and loss account for
the assessment year 2007-08. Assessee replied that the accounts were
misplaced.
2. Noticing that assessee had submitted audited accounts for
different assessment years with the State Bank of India, after collecting the
said audited accounts from
