Dismissing the appeal of the Revenue the court held that documents had been examined in detail by the Commissioner (Appeals) and the Tribunal. The findings recorded by the Assessing Officer were against the record as everything had been produced before him by the assessee. No substantial question of law. (AY. 2011-12)
PCIT v. Rajeev Aggarwal (2024)467 ITR 723 (P&H)(HC)
S. 143(3): Assessment-Closing stock-Estimation of gross profit-Bullion trading-Stock register maintained, Sales, purchases, stock tally, stock register and delivery challans are produced-Order of Tribunal deleting the addition. is affirmed.[S. 260A]