Case Law Details
Case Name : Atiresh Sales Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Atiresh Sales Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Assessee is engaged in the business of Manufacturing and Trading of Mill Board Paper, Cone, S.S. Rolled Patta and commission agent. The assessee company filed return at income of Rs. 2,77,330/-. Assessment was completed at Rs. 61,45,700/- and made additions of RS. 58,68,368/- on account of deposits taken from three parties, whose credit worthiness was not proved.
On appeal CIT (A) held that it has been found that the loan has been taken on various dates and repayments also have been made from time to time, therefore, the repaid
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