Case Law Details
Case Name : DCIT Vs KDP Infrastructure Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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DCIT Vs KDP Infrastructure Pvt. Ltd. (ITAT Delhi)
In our understanding, it is common practice during search proceedings that the revenue seizes the books of account along with incriminating documents and even if the books of account are not seized, copies of the same are taken. In either situation, it would be impossible for the assessee to fabricate/fudge /doctor the entries in the books of account. Since the investment has been found duly recorded in the regular books of account, provisions of section 69 of the Act do not apply.
FULL TEXT OF THE ORDER OF ITAT DELHI
The above captioned appea...
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