Case Law Details
Case Name : Dy. CIT Vs Riar Builders (P) Ltd. (ITAT Amritsar)
Appeal Number : I.T.A Nos. 116 to 188/(Asr)/2017
Date of Judgement/Order : 26/09/2017
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Amritsar
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DCIT Vs M/s Riar Builders Pvt. Ltd. (ITAT Amritsar)
Section 69B cannot be invoked on the assumption that there was understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account.
Sec. 69B does not permit an inference to be
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