Supreme Court · 2020 INSC 352 · Decided 24 April 2020
Basir Ahmed Sisodiya v. The Income Tax Officer
- Court
- Supreme Court of India
- Citation
- 2020 INSC 352 · [2020] 4 S.C.R. 581
- Case number
- CIVIL APPEAL No. 6110/2009
- Decided
- 24 April 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 68, 143, 144, 145, 271
Headnote
Income Tax Act, 1961 - ss.68, 143, 144, 145, 271 - Assessing Officer, inter alia, relying on the Balance Sheet and the books of account, added the credits amounting to Rs.2,26,000/- in declared income of the appellant-assessee - Appellant filed appeal - Partly allowed by - CIT(A) upheld the assessment order by Order dtd. 09.01.2003 - ITAT partly allowed the appellant's appeal however, the order regarding credits of Rs. 2,26,000/- was upheld - High Court dismissed the appeal by Order dated 21.08.2008 - Held: At the time of
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