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Case Law Details

Case Name : Sheo Shakti Coke Industries Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2013-14, 2014-15 and 2015-16
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Sheo Shakti Coke Industries Vs ACIT (ITAT Kolkata)

From the perusal of above finding of the Ld. CIT(A), we find that he has lucidly dealt with all the facts pertaining to discrepancies noticed in the financials of the assessee-firm and has also referred to various charts depicting the profitability of the assessee-firm in preceding years vis-à-vis other related concerns of the same group and operating in the same field and even the same area. We find merit in the finding of Ld. CIT(A) rejecting the book results and invoking

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