I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10,424/- under sections 40A(3) and 40(a)(ia) of the Income Tax Act. The ld. CIT(Appeals) has erred in deleting both these additions by holding that books of account of the assessee are not reliable, therefore, instead of making specific disallowance under these sections, the profit of the assessee deserves to be estimated. 4. Brief facts

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

In the result, this appeal of assessee is dismissed