2024 (7) TMI 592

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..... 10-18% AO made the additions - As decided in M/S. KANTILAL EXPORTS SURAT [ 2023 (5) TMI 371 - SC ORDER] solely relying upon the statements of the Typist and the Chartered Accountant, the High Court has reversed the findings of the Assessing Officer as well as the ITAT. The High Court has also not properly appreciated and considered the fact that the affidavits were filed for the first time before .....

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..... the High Court, while passing the impugned order. HELD THAT:- Miscellaneous Application is dismissed, both on the ground of delay as also on merits. - HON'BLE MR. JUSTICE C.T. RAVIKUMAR And HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For the Petitioner : Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Dushyant Kumar, Adv. Mr. N Venkatraman, A.S.G. Mr. Rupesh .....

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