https://www.taxtmi.com/caselaws?id=243217 The appeal was dismissed, with the court upholding the assessment under section 144 instead of section 143(3) due to non-compliance with notice terms. The addition of Rs.7,49,145 in the bank account was sustained as unexplained cash credits. Disallowance of Rs.3,07,811 as partner salary was upheld under section 184(5) for non-compliance with section 144. Interest charges under sections 234A, 234B, 234C, and 234D were affirmed as mandatory. The court supported the lower authorities' decisions based on Income-tax Act provisions and the assessee's failure to meet obligations. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243217 The appeal was dismissed, with the court upholding the assessment under section 144 instead of section 143(3) due to non-compliance with notice terms. The addition of Rs.7,49,145 in the bank account was sustained as unexplained cash credits. Disallowance of Rs.3,07,811 as partner salary was upheld under section 184(5) for non-compliance with section 144. Interest charges under sections 234A, 234B, 234C, and 234D were affirmed as mandatory. The court supported the lower authorities' decisions based on Income-tax Act provisions and the assessee's failure to meet obligations. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243217