Case Law Details
Case Name : Nirmala Devi Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 2731/DEL/2019
Date of Judgement/Order : 12/05/2020
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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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
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