Case Law Details
Case Name : Smt. Nandini Sharma Vs ACIT/DCIT Central Circle (ITAT Amritsar)
Appeal Number : I.T.A. No. 148/Asr/2022
Date of Judgement/Order : 10/10/2022
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Amritsar
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Smt. Nandini Sharma Vs ACIT/DCIT Central Circle (ITAT Amritsar)
ITAT Amritsar held that provisions of section 115BBE of the Income Tax Act cannot be made applicable where assessee has made a statement that the excess stock was a result of suppression of profit in respect of sales
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