Sec 148
This query is : Resolved
01 November 2012
Dear Sir,
In a case of someone, A serch has been conducted and assessment was caarried out in which AO rejected the books of accounts. But after there was no pending issues.
Now AO open the case in sec. 148 and AO made addition u/s 40A(3), 40A(2)(b), electricity exp. SO plz help me what am i do?
May u provide some case laws related to its and help me to solved it.
In a case of someone, A serch has been conducted and assessment was caarried out in which AO rejected the books of accounts. But after there was no pending issues.
Now AO open the case in sec. 148 and AO made addition u/s 40A(3), 40A(2)(b), electricity exp. SO plz help me what am i do?
May u provide some case laws related to its and help me to solved it.
14 November 2012
You have to file the appeal challenging the validity of 148
a) German Remedies Ltd vs. DCIT (2006) 287 ITR 494 (Bom)
b) Wel Intertrade (P) Ltd. & Anr. vs. ITO (2009) 308 ITR 22
c) CIT vs. Kapil Dev (2009) 177 Taxman 6 (Del)
G.N. Shavo (Wine) (P) Ltd. vs. ITO (2003) 260 ITR 513 (Cal)
d) Sita World Travels (India) Ltd vs. CIT (2005) 274 ITR 186 (Del)
e) Gujarat Fluorochemicals Ltd. vs. DCIT (2008) 15 DTR (Guj)
f) Universal Subscription Agency (P) Ltd. vs. Jt. Comm. of Income Tax (2007) 293 ITR 244 (All)
1. CIT vs. Rajindra Rosin & Turpentine Industries. (2008) 305 ITR 161 (Punj. & Har.)
2. Rajoo Engineers vs. Dy. CIT (2008) 218 CTR (Guj.) 53
a) German Remedies Ltd vs. DCIT (2006) 287 ITR 494 (Bom)
b) Wel Intertrade (P) Ltd. & Anr. vs. ITO (2009) 308 ITR 22
c) CIT vs. Kapil Dev (2009) 177 Taxman 6 (Del)
G.N. Shavo (Wine) (P) Ltd. vs. ITO (2003) 260 ITR 513 (Cal)
d) Sita World Travels (India) Ltd vs. CIT (2005) 274 ITR 186 (Del)
e) Gujarat Fluorochemicals Ltd. vs. DCIT (2008) 15 DTR (Guj)
f) Universal Subscription Agency (P) Ltd. vs. Jt. Comm. of Income Tax (2007) 293 ITR 244 (All)
1. CIT vs. Rajindra Rosin & Turpentine Industries. (2008) 305 ITR 161 (Punj. & Har.)
2. Rajoo Engineers vs. Dy. CIT (2008) 218 CTR (Guj.) 53
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