Case Law Details
Case Name : DCIT Vs M/s Smart Value Product & Services Ltd. (ITAT Chandigarh)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Chandigarh
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Brief of the Case
ITAT Chandigarh held In the case of DCIT vs. M/s Smart Value Product & Services Ltd. that no defects in the purchases and sales have been pointed out by the AO. The assessee produced complete books of account, sales and purchase vouchers. However, the Assessing Officer, on imaginary basis, prepared month-wise trading account for making addition against the assessee. In this way also Assessing Officer found a negative stock in the books of account of assessee which is not permissible in law. Thus, the Assessing Officer in his own way has prepared the trading account for en...
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