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
253 of the Income Tax Act,
1961 before the Income Tax Appellate Tribunal. The second
appeal was also dismissed. Hence, the instant appeal.
2.
The appeal was admitted on 20.03.2013 on the
question – whether the appellant has discharged the
obligation to satisfy the genuineness of the creditors in
terms of section 68 of the Income Tax Act, 1961.
3.
Shri
