MESERS DHARIWAL BROTHERS,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 186/RPR/2018[2013-14]Status: DisposedITAT Raipur05 Oct 2021AY 2013-14
Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No.186/Rpr/2018 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ M/S. Dhariwal Brothers, Income Tax Officer- C/O. Raymond Retail Shop, Ward (3)(1), Raipur Vs. Jeewan Bima Marg, Pandri, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfd 6404 E (अपीलाथ" /Appellant) (""थ" / Respondent) ..
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri R.K. Baral, DR
Section 133Section 133(6)Section 143(3)Section 68
TDS. Thus, the whole set of transactions appears prima facie bonafide and in the ordinary course of obtaining borrowals. The only basis for adverse inference by the lower authority is absence of response on the enquiry letter issued under Section 133(6) of the Act and served upon the lender. As pointed out on behalf of the assessee, in view
