S. 143(3) : Assessment-Method of accounting-Income from undisclosed sources-Alleged bogus purchases and sales-Accommodation entries-Goods purchased was exported-Deletion of addition by the CIT(A) is affirmed. [S. 131, 145(3)]
ACIT v. Sanjay Kumar Kochar (2022) 219 TTJ 925 / 218 DTR 270 / 100 ITR 195 (Raipur)(Trib)