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Case Law Details

Case Name : ITO Vs Sh. Sunil Nayyar (ITAT Delhi)
Related Assessment Year : 2012-13
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ITO Vs Sh. Sunil Nayyar (ITAT Delhi)

In the instant case, the AO has not pointed out any accounting defects in the books of accounts. Rather he is summarily ignored the books of accounts but has proceeded to invoke section 145(3) which is bad in law.” 14. The ld. CIT (A) held that there is no doubt about the fact that the assessee was dealing in milk on whole sale basis. All the trade creditors were shown outstanding as on 31.03.2012 but paid in the beginning of the subsequent year. There was no accumulation of fund either in the

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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