KAMAKHYA FRESH FOODS LTD.,GHAZIPUR vs. DY. CIT, CIRCLE - 03, VARANASI
In the result, the appeal filed by the assesseein
ITA 113/VNS/2019[1998-1999]Status: DisposedITAT Varanasi19 Apr 2022AY 1998-1999
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner Of Ltd., V. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 Pan: Aacck 2212P (Appellant) (Respondent)
For Appellant: ShriSubhash Chand And ShriAshutoshBhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(2)Section 144Section 254Section 80I
exemption provisions are to be strictly construed. Even if we accept that books of accounts, vouchers etc. were destroyed in a fire, firstly the assessment order in first round was passed prior to the date of fire , and secondly even if primary evidences are not available, the assessee could have collected secondary evidences to demonstrate its bona-fide In case
