SACHIN RAMDAS MOHITE,,SATARA vs. PR. COMMISSIONER OF INCOME-TAX-3,, PUNE
Appeal is allowed in above terms
ITA 395/PUN/2019[2013-14]Status: DisposedITAT Pune10 Oct 2022AY 2013-14
Bench: Shri S.S. Godara, Jm & Shri G.D. Padmahshali, Am
For Appellant: Shri M.K. KulkarniFor Respondent: Shri Sardar Singh Meena
Section 263Section 37Section 40A(3)Section 69A
TDS applicability). The Assessing
Officer accepted whatever assessee stated without enquiring into glaring contradictory facts which require detailed enquiry and application of mind in correct manner having regard to statutory provisions invogue. All these facts, as a whole, clearly establish that neither there was any examination of any books of accounts nor any enquiry on essential and vital points
