2020 (3) TMI 1439

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.... For the Respondent : Mrs. Nisha Singhmar, JCIT-DR. ORDER PER BENCH (ORAL) : This assessee's appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals) Ranchi's order dated 31.08.2018 passed in case No.CIT(A), Ranchi/10410/2016-17 involving proceedings u/s 143(30 of the Income Tax Act, 1961; in short 'the Act'. Heard Shri Nitin Pasari & Shri Anan....

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....ed counsel's case on the other hand is that the assessee's corrected balance-sheet filed before the Assessing Officer has not even been considered in either of the lower proceedings. He invited our attention to page 51 of the paper book not indicating any such sundry creditors in the corrected balance-sheet as on 31.03.2013 to this effect. We therefore deem it appropriate that larger interest of j....