CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX
The appeal is allowed
ITA/5/2013HC Uttarakhand07 Aug 2020
Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.
Section 143Section 253Section 68
disallowed, under section 68 of the Income Tax Act,
1961. After making additions to the income for Rs.
1,38,452/-, a demand notice for Rs. 72,999/- was issued to
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the appellant. Aggrieved by the same, the appellant filed a
first appeal before the Commissioner of Income Tax and the
same was dismissed. Thereafter, the appellant filed