Case Law Details
Case Name : Sunil Kumar Ahuja Vs ACIT (ITAT Hyderabad)
Appeal Number : ITA No. 158/Hyd/2022
Date of Judgement/Order : 18/05/2023
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Hyderabad
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Sunil Kumar Ahuja Vs ACIT (ITAT Hyderabad)
ITAT Hyderabad held that CIT(A) wrongly deleted the addition as nature of entries found in the cash book which were not recorded in the day book was not considered.
Facts- During the course of assessment proceedings, on verification of the cash book and daybook, AO noted that number of cash receipt received as per cash book are not reflecting in the day book.
AO, therefore, asked the assessee to
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