2024 (8) TMI 932

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....SHISTH Present:   For the Appellant : Ms. Aakriti, Advocate. For the Respondent : None   SANJEEV PRAKASH SHARMA, J.(ORAL) CM-11859-CII-2024 i) In compliance of the order dated 10.07.2024 passed by this Court, present application has been filed under Section 151 C.P.C. praying for replacing the illegible annexures i.e. Annexure A-7 and A-13 and to place on record the leg....

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....eration an additional income of Rs. 15,11,555/- on account of excess stock, construction of residential house and renovation of business premises. The AO after hearing, considered the said aspect and had assessed the income from professional usage before depreciation and interest apart from income under Section 44 AD of the Act of 1961 and reached to the conclusion of overall income to be Rs. 39,1....

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.....22,88,492/- as well as in respect of retail sale of medicine, It was seen that the assessee had neither got his accounts audited from the accountant nor furnished report of such audit as per provisions of section 44AB. The assessee's case, prima facie was covered u/s 44ADA of the Act but the return of Income filed was not in accordance with the provisions of section 44ADA of the Act. It is ma....

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....n 69C or section 69D.- (1) Where the total income of an assessee,- (a) includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section ....