TMI BlogAdditions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by...Additions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by invoices therefore Section 69C do not apply - power of the CIT(A) are co terminus to that of the A.O and, therefore, he should have examined the transaction if he wanted to invoke Section 68 - no second innings should be given to examine the same set of facts which were very much before the lower authorities - addition deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
