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2019 (11) TMI 104 - HC - Income TaxUnder recording of sales - under billing in respect of free sale of sugar - assessing authority on the basis of report of newspaper on various dates found the price of sugar more than the rates shown by assessee and hence, held that the assessee had under recorded the sales by ₹ 20/- per bag and made addition - HELD THAT:- AO had made addition only on the basis of newspaper quotation which was deleted by the CIT(A) and the finding being confirmed by the Tribunal. The same being concurrent finding finding of fact, we decline to interfere in the finding recorded by the authorities below and the appeal is hereby dismissed.
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