Section 131 IT Act Empowers AO to Summon Documents as Civil Court: Karnataka HC

PCIT Vs Ennoble Construction (Karnataka High Court)

Karnataka High Court recently dismissed the appeal filed by the Revenue in the case of PCIT Vs Ennoble Construction, challenging the Income Tax Appellate Tribunal (ITAT) order. The case revolved around the addition of ₹5.89 crore made by the Assessing Officer (AO) under transport creditors for the Assessment Year 2009-10. The AO had questioned the genuineness of transport creditors as the assessee failed to provide supporting documents, citing the seizure of business records by the Central Bureau of Investigatio

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