VITRAG PRINTS,SURAT vs. NFAC, DELHI
In the result, appeal filed by the assessee is allowed for statistical purposes in above terms
ITA 338/SRT/2023[2015-16]Status: DisposedITAT Surat14 Dec 2023AY 2015-16
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023
Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 40A(2)(b)
purchase, etc., for verification in spite of being provided with ample time to reconcile - Whether, on facts, assessee had failed to discharge onus cast on him to substantiate his claim and, therefore, impugned addition made by authorities below was to be upheld - Held, yes". This case is Affirmed in [2019] 101 taxmann.com 164
(Karnataka).
5. Considering the facts
