DCIT CEN CIR 1(2), MUMBAI V. ARIHA DIAMOND JEWELLERY P. LTD, MUMBAI
ITA 4695/MUM/2017
2012-2013
Pronouncement Date: -
Result: Assessee
Reopening of assessmentBogus purchaseRejection of books of accountsSearch and seizureDifference of opinionCorroborative evidencesAccommodation entriesOnus to provereason to believechange of opinion
143(3)133(6)147