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ITAT Cuts Demonetisation Addition After Finding Books Reliable
Case Law Details
- Case Name
- Jai Prakash Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chandigarh
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Jai Prakash Vs ITO (ITAT Chandigarh)
Audited Books & Consistent Sales Save the Day – ITAT Chandigarh Cuts Demonetisation Addition to Bare Minimum
The appeal was filed with a delay of 457 days, explained by Assessee through an affidavit stating that, due to lack of legal knowledge, he mistakenly re-filed appeal before CIT(A) instead of Tribunal. Tribunal held that the cause was bona fide, & applying principles of substantial justice & exclusion of time spent before wrong forum, condoned the delay u/s 253(5).
On merits, Assessee, a trader in cattle & animal feed with audite...
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