Shri. K. Somasekhar, Hospet vs. DCIT, Bangalore
In the result, the appeal filed by the assessee is partly allowed
ITA 988/BANG/2015[2009-10]Status: DisposedITAT Bangalore28 Aug 2019AY 2009-10
Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 Shri K. Somasekhar, The Deputy “Dwaraka Mayee”, Commissioner Of Joladarashi Guda, Income Tax, Vs. Vivekananda Nagar, Central Circle – 1 Hospet. (1), Pan: Alups3545F Bangalore. Appellant Respondent Assessee By : Shri Prashanth G.S, Ca : Shri K.V. Aravind, Standing Counsel Revenue By & Shri Dilip, Advocate Date Of Hearing : 24.07.2019 Date Of Pronouncement : 28.08.2019
For Appellant: Shri Prashanth G.S, CA
Section 132(1)(a)Section 132(2)Section 153A
…eported in 91 ITR 18 Page 4 of 13 and in particular, our attention was drawn to para no. 4 of this judgment. Reliance was also placed on the judgment of Hon’ble Madhya Pradesh High Court rendered in the case of CIT vs. Digambar Kumar Jain (HUF) as reported in 84 DTR 365, copy available on pages 3 to 5 of case law paper book and in particular, our attention was drawn to para no. 8 of this judgment of Hon’ble Madhya Pradesh High Court. Reliance was also placed on the Tribunal order rendered in the case of Arun Kumar Bhansali vs. DCIT as reported in [2006] 99 TTJ 1308(Bangalore), copy available on pages 14 to 18 of…