DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE vs. FIAT INDIA AUTOMOBILES LTD,, PUNE
In the result, appeal of the Revenue is dismissed
ITA 2294/PUN/2017[2008-09]Status: DisposedITAT Pune26 Oct 2021AY 2008-09
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury
For Appellant: Shri Percy PardiwalaFor Respondent: Smt. Divya Bajpai
Section 143(3)Section 144CSection 148
purchases as bogus for making addition u/s.69C of the Act.
6
A.Y.2008-09
11. Reverting to the facts of the present case, though the aforesaid matter was in relation to addition u/s.69C of the Act and the present case before us is with regard to Section 147/148 of the Act, the guiding principles still is that it is mandatory
