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under Section 68 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") vide impugned assessment order dated 11.12.2018 passed under Section 143(3)/147 of said Act.

2. That the impugned appellate order and perverse findings therein qua impugned addition are legally unsustainable for being contrary to applicable (case) law and uncontroverted (additional) evidence filed by appellant in discharge of primary burden under Section 68 of the Act and establishing the identity, genuineness and creditworthiness of M/s. K.S. Nutrition & Foods Pvt Ltd, M/s. Zoom Developers SEZ (Indore) Pvt. Ltd, and M/s. Dreamlife Care Marketing Pvt. Ltd. and M/s. K.S. Developers Pvt. Ltd (hereinafter referred to as "the creditor parties").