Case Law Details
Case Name : ACIT Vs Uppal Jitendra Shah (ITAT Pune)
Related Assessment Year : 2012-13
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ACIT Vs Uppal Jitendra Shah (ITAT Pune)
The Assessing Officer made addition of Rs.16,14,500/- (M/s Arpit Enterprises) and Rs.12,35,500/- (M/s. V.S.N. Trading Co.) disbelieving the genuineness of the credit and brought the tax u/s 41(1) of the Act. During the course of appellate proceedings before the ld. CIT(A) as well as proceedings before us, the assessee had filed credit notes establishing as to how the credit in the name of said two parties came to be made in the books of account of the assessee. The ld. CIT(A) consideri
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