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
…icer [1998] 229 ITR 46 (All.)." 34. The decision of the Hon'ble Madras High Court (Single Member) in the case of Sri Krishna Mahal v. Asstt. CIT[2001] 250 ITR 333 was affirmed by Division Bench in the judgment reported in Sri Krishna Mehal v. Asstt. CIT[2002] 257 ITR 283 (Mad.). 35. The ITAT Delhi (Special Bench) in the case of Motorola lnc. (supra), also did not have the benefit of decision of Hon'ble Supreme Court in the case of Rajesh Jhaveri Stock Brokers (P.) Ltd. (supra). Further, it was on a different proposition. It was held that if an assessee files return voluntarily within time period under sub- sectio…