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Receipts By Taxpayer Can t Be Added To Its Income U/s 68 For Just Non-Compliance Of Summons Issued U/s 131: Kolkata ITAT
On finding that the addition is based upon conjecture and surmises and not on records which were available before the authorities, the Kolkata ITAT set aside the order passed by the CIT(A) and.
Mirajd shah
Sonjoy sarma
Judicial member
Rajesh kumar
Accountant member
Yash movers
Kolkata itat
Set aside the order
O delete
8 of the income tax act investment
S 131 of the act
Non compliance of summons
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