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ACIT, Circle-2 (2) , New Delhi Versus Anant Raj Industries Ltd.

Penalty proceedings u/s 271(1)(c) - unexplained sales made to two parties - quantum side has attained finality and therefore, penalty on such addition is justified - Held that - When, purchases, opening stock and direct expenses on debit side and gross sales, closing stock on credit side and balancing figure of gross profit and G.P. rate has not been disturbed; and books of accounts, trading results and other evidences have neither been rejected nor has any discrepancy been found. Here the natur....... + More

 

 

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ACIT, Circle-2 (2) , New Delhi Versus Anant Raj Industries Ltd.

 

 

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