Case Law Details
Case Name : CIT Vs Garg Cheap Cut Piece House (Delhi High Court)
Appeal Number : ITA No. 297/2014
Date of Judgement/Order : 05/02/2015
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Issue before Court:
Whether CIT rightly invoked provision under section 263.
Brief facts:
- The assessee firm was carried on the business of textiles and garments sale. The Revenue surveyed its premises under Section 133A during which certain discrepancies in accounts were found in the form of excess stocks and the balance constituted excess cash.
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