HELLY HEALTHCARE PVT.LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By way of this appeal, the assessee has challenged the judgment and order passed by the ITAT whereby the ITAT has partly confirmed the order passed by the Assessing Officer as well as order passed by the CIT (Appeals) and has held that the AO and CIT (Appeals) have not justified in making the dis allowance of Rs.44,250/ on proportionate basis and thereby deleted the disallowance.

(2.) While admitting this matter, the Court has framed the following question of law:

(3.) Learned Counsel for the appellant has contended that the ITAT has seriously committed an error on accounting profit on the unaccounted sales which has already been reflected in the books of accounts.