Where the assessee company has established identity genuineness, AO cannot make addition to the income of the assessee
Court :
ITAT Chandigarh
Brief :
The captioned appeal has been preferred by the assessee against the order dated 17.06.2016 passed by the Learned Commissioner of Income Tax (Appeals)-2 [for short the CIT(A)], Ludhiana u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment year 2012-13, whereby the Ld. CIT(A) has dismissed the appeal filed by the assessee against the assessment order passed under section 143(3) of the Act.
Citation :
ITA No.917/Chd/2016
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