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. SLP of assessee dismissed. (AY. 2016-17, 2017-18)
Shree Shakambhari Udyog Partnership Firm v. CIT (2025) 479 ITR 238/306 Taxman 339 (SC) Editorial : Shree Shakambhari Udyog Partnership Firm v. CIT (2025) 479 ITR 222 (Patna)(HC)
S. 143(3): Assessment-Reassessment-Undisclosed income-Writ jurisdiction-Alternative remedy-Writ petition dismissed-Granted liberty to file statutory appeal-SLP of assessee dismissed. [S. 147, 148, Art.136]
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