Case Law Details
Case Name : DCIT Vs Neeraj Agrawal (ITAT Allahabad)
Appeal Number : ITA No. 100/Alld./2017
Date of Judgement/Order : 14/03/2023
Related Assessment Year : 2012-2013
Courts :
All ITAT ITAT Allahabad
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DCIT Vs Neeraj Agrawal (ITAT Allahabad)
ITAT Allahabad held that additions made based on the incriminating material (being excess stock) found during survey conducted u/s 133A of the Income Tax Act is justifiable.
Facts- The assessee is engaged in the trad
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