Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore
In the result, the appeal filed by the Revenue is allowed for statistical purpose
ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13
Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2
…Moreover even the explanatory note did not say that Explanation 2(b) to section 147 would apply only to the "non-scrutiny" cases or that cases picked up for scrutiny would not be covered by it." 31. In the case of Pramod Kumar Rakesh Kumar & Co. v. ITO [1990] 186 ITR 637, the Hon'ble Allahabad High Court has held as under : "In the absence of any specific provision in the circulars issued by the Central Board of Direct Taxes we are not inclined to hold that just because an assessment was made under section 143(1)(a) on the basis of the returns said to have been filed under the Amnesty Scheme, the power of the Inc…
