Dismissing the petition the Court held that the recording of sales receipts in books of account not established by assessee. Additions made by Assessing Officer based on examination of materials on record. Writ petition dismissed. Liberty granted to the assessee to file statutory appeal.(AY. 2016-17, 2017-18)
Shree Shakambhari Udyog Partnership Firm v. CIT (2025) 479 ITR 222 (Patna)(HC) Editorial : SLP dismissed, Shree Shakambhari Udyog Partnership Firm v. CIT (2025) 479 ITR 238 /306 Taxman 339 (SC)
S. 143(3): Assessment-Reassessment-Undisclosed income-Writ jurisdiction-Alternative remedy-Granted liberty to file statutory appeal.[S. 147, 148, 246A, Art. 226]
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