RAEES ALAM SIDDIQUI,GHAZIPUR vs. DY. C.I.T., RANGE - 1, VARANASI
In the result, the appeal of the assessee is allowed
ITA 39/VNS/2024[2015-2016]Status: DisposedITAT Varanasi31 Dec 2025AY 2015-2016
Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Arvind Shukla, AdvocateFor Respondent: Smt. Amandeep Kaur, Sr. DR
Section 143(3)Section 145(3)Section 271Section 271(1)(c)
68,17,250/-. An assessment under section 143(3) was completed on 6.12.2017 determining total income at Rs.
82,90,220/-. During the course of assessment, it was found that sundry creditors and other expenses were unverifiable. Therefore, the ld. AO rejected the assessee’s books of accounts under section 145(3) and determined the assessee