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Extrapolation of Unrecorded Sales Without Incriminating Material Invalid: ITAT Chandigarh
Case Law Details
- Case Name
- Anup Kumar Aggarwal Vs ACIT (Central) (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Rajkot
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Anup Kumar Aggarwal Vs ACIT (Central) (ITAT Rajkot)
Extrapolation of Unrecorded Sales Without Incriminating Material Invalid: ITAT Chandigarh Deletes ₹60.42 Lakh Addition for AY 2022-23
The Chandigarh ‘B’ Bench of the Income Tax Appellate Tribunal, Chandigarh Bench allowed the appeal of Shri Anup Kumar Aggarwal for AY 2022-23 and deleted the addition of ₹60.42 lakh made towards alleged unaccounted sales.
The assessee, proprietor of M/s HB Foods, was subjected to a search on 04.11.2022. While certain unrecorded sales were allegedly found for AY 2023-24, no incriminating...
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