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Section 143(3)2 Section 1312 Section 133A2 Survey u/s 133A2

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

demonetization wherein the purchase bills and sales bills have been submitted by the assessee and the payments made to the suppliers by way of RTGS/NEFT has been provided by the assessee, cannot be a valid reason for invoking the provisions of section 68 of the Act by rejecting the books of accounts unless if there is any corroborative evidence regarding

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

THE INCOME TAX OFFICER, WARD-1(1), , VISAKHAPATNAM vs. MUTYALA JEWELLERS,, VISAKHAPATNAM

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

THE INCOME TAX OFFICER, WARD-1(1), , VISAKHAPATNAM vs. MUTYALA JEWELLERS,, VISAKHAPATNAM