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2015 (10) TMI 1432 - ITAT PANAJI

2015 (10) TMI 1432 - ITAT PANAJI - TMI - Addition in the course of the assessment on the basis of the 131 statement recorded - Held that:- Assessee has specifically given an undertaking that he would appear before the AO and give all the details and explanations called for by the AO, as also taking into consideration the fact that the Assessee is handicapped insofar as the books of accounts and the connected documents are seized by the Revenue Department, in the interest of justice all the issue .....

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n ITA No. 201/BGM/2011-12 dt. 11.4.2014 for A.Y 2009-10. The party in person, Shri Ramesh Veerappa Shirol, karta of the HUF appeared in person and Shri M.R. Bangari, ld. DR represented on behalf of the Revenue. 2. It was submitted by the ld. Assessee that various additions had been made in the course of the assessment on the basis of the 131 statement recorded from him. It was the submission that in the course of the assessment the Assessee was unable to produce all the evidences and give all th .....

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