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
section 68 of the Income Tax Act, 1961.
3.
Shri P.R. Mullick, learned counsel for the appellant
contends that the assessing officer has committed an error
in disallowing the same. Sufficient material existed in order
to indicate that all the purchases were genuine. Even
otherwise, the genuineness of the transactions has not been
disputed. In support whereof he relies
