Case Law Details
Nirmala Devi Vs ITO (ITAT Delhi)
In the given case, the Investigation Directorate, Ahmedabad carried out survey u/s 133(A) to examine the misuse of Client Code Modification for tax evasion. The client code of the assessee was SS 493 & as per the Assessing Officer the error by the operator could be in the form of punching Client Code as FS-493, HS-493, SS-439 or similar phonic sounds but certainly, Code was S-1. Hence, the modification, in this case, was not found genuine by the Assessing Officer as well as CIT (A). Before the Assessing Officer, the assessee has not at all proved as to why the error has incurred. In the written submissions as well, the assessee submitted that the details of trading and how the loss come across, but the same was not fully satisfied before the Assessing Officer as well as before the CIT(A) by the assessee. Therefore, tribunal state that the Assessing Officer has rightly made the addition of Rs.15, 25,782/- and the same was properly confirmed by the CIT (A). There is no need to interfere with the said finding of the CIT (A).
FULL TEXT OF THE ITAT JUDGEMENT
This appeal is filed by the assessee against the order dated 11/01/2019 passed by CIT(A)-5, Ludhiana, for Assessment Year 2009-10.
2. The grounds of appeal are as under:-
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