ITAT upheld addition for Tax Evasion by misuse of Client Code Modification

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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