← All Phrases

“gross total income”

Chapter VI - Deductions / Set-offSection 80B(5)Section 80B(5) / Rule 3D2,282 judgments

The decision most relied on for gross total income is CIT v. Andhra Pradesh State (200 Taxmann 220), cited in 348 judgments on BharatTax.

Leading authorities on gross total income

CIT v. Andhra Pradesh State
200 Taxmann 220 · 2011 · High Court
348
citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

CIT v. Yokogawa India Ltd.
391 ITR 274 · 2017 · Supreme Court
290
citing judgments

Deduction under Section 10A or 10AA of the Income-tax Act is computed on the profits of the eligible unit without first setting off losses from other units or non-eligible units. Conversely, losses incurred by an eligible unit are allowed to be set off against the assessee's other taxable business profits.

ACG Associated Capsules (P) Ltd. v. CIT
343 ITR 89 · 2012 · Supreme Court
144
citing judgments

For calculation of deduction under Section 80HHC, if total interest is netted off after adjusting interest paid and received, the 90% reduction specified in Explanation (baa) is not applicable.

Synco Industries Ltd. v. Assessing Officer (IT) & Another
299 ITR 444 · 2008 · Supreme Court
82
citing judgments

When computing deductions under Chapter VI-A, such as Section 80IA, losses from other business undertakings must be set off against the profits of the eligible undertaking before calculating the deduction. No deduction under Section 80IA is permissible if the overall 'Profits & Gains of Business or Profession' results in a loss.

CIT v. Himatasingike Seide Ltd.
286 ITR 255 · 2006 · High Court
73
citing judgments

Deduction under Section 10A of the Income-tax Act is to be allowed only after setting off unabsorbed depreciation and brought forward business losses against the profits of the business.

CIT v. Williamson Financial Services
165 Taxmann 638 · 2007 · Supreme Court
67
citing judgments

Income-tax is levied on the total income of an assessee, not on gross receipts. The tax is on income, and deductions for expenditure are permissible.

CIT v. Reliance Energy Limited
127 Taxmann.com 69 · 2021 · Supreme Court
47
citing judgments

Deduction under Section 80-IA or 80-IB is computed by setting it off against the gross total income to arrive at the total income of an assessee.

CIT v. Tridoss Laboratories Ltd.
328 ITR 448 · 2010 · High Court
35
citing judgments

Deductions under Chapter VI-A of the Income Tax Act, such as Section 80-IA, are to be calculated and allowed with reference to the assessee's gross total income, not just business income.

Judgments citing gross total income

Income Tax Officer, Ward-4(1), Thane vs. Jeevan Vikas Nagri Sahakari Patpedi Maryadit, Vasai

ITA 1961/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Sept 2024AY 2018-19

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am, Ι.Τ.Α. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Appellant) : Respondent) Ι.Τ.Α. No.2441/Mum/2024 (Assessment Year: 2017-18) Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Vs. Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Appellant) : Respondent) Ι.Τ.Α. No.917/Mum/2024 (Assessment Year: 2018-19) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Asst. Cit, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Wagle Estate, Thane (W), Maharashtra- 400604. 2

Section 69ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Housing Society. Thus, if any income as referred to in sub-section (2) to section 80P of the Act is included in the gross total income of the assessee, the same shall be allowed as a deduction. It is pertinent to note that since the assessee is registered under

Geeta Sharma, Shahjahanpur vs. ITO-1(4), Shahjahanpur

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 373/LKW/2024[2018-19]Status: DisposedITAT Lucknow30 Aug 2024AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Geeta Sharma V. Income Tax Officer 1(4) C/O M/S Neeraj Foods Trading Shahjahanpur Company Moh. Matani Shahjahanpur Tan/Pan:Beeps6201L (Appellant) (Respondent) Appellant By: Shri Jitendra Kumar Yadav, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 07 08 2024 Date Of Pronouncement: 30 08 2024 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 18.4.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee E-Filed Her Return Of Income In Itr-3 On 31.10.2018, Declaring Total Income Of Rs.5,69,770/- After Claiming Deduction Under Section 80C & 80Tta Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) At Rs.1,53,970/- Out Of Gross Total Income Shown At Rs.7,23,739/- Consisting Of Profits & Gains From Business At Rs.7,19,769/- & Income From Other Sources At Rs.3,970/-. Subsequently, The Case Was Selected For Scrutiny & The Total Income Of The Assessee Was Assessed At Rs.17,97,270/- By Making Disallowance Of Rs.2,37,412/- On Account Of Interest Paid

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 80C

after claiming deduction under section 80C & 80TTA of the Income Tax Act, 1961 (hereinafter called ‘the Act’) at Rs.1,53,970/- out of gross total income shown at Rs.7,23,739/- consisting of profits and gains from business at Rs.7,19,769/- and income from other sources at Rs.3

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2885/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

relevant material on record. The section 80P(2)(d) of the Act ection 80P(2)(d) of the Act prescribe out of gross total income of co of gross total income of co-opera operative society, deduction in respect of in respect of the whole of income

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2884/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

relevant material on record. The section 80P(2)(d) of the Act ection 80P(2)(d) of the Act prescribe out of gross total income of co of gross total income of co-opera operative society, deduction in respect of in respect of the whole of income

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2883/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

relevant material on record. The section 80P(2)(d) of the Act ection 80P(2)(d) of the Act prescribe out of gross total income of co of gross total income of co-opera operative society, deduction in respect of in respect of the whole of income

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

Section 143(3)Section 80PSection 80P(2)(c)Section 80P(2)(d)

rival submission of the parties and perused the relevant material on record. The section 80P(2)(d) of the Act prescribe out of gross total income of co-operative society, deduction in respect of the whole of income by way of interest or dividend derived by the co-operative society

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2330/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

Housing Society. Thus, if any income as referred to in sub-section (2) to section 80P of the Act is included in the gross total income of the assessee, the same shall be allowed as a deduction. It is pertinent to note that since the Blue Rose Industrial Premises

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2329/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

Housing Society. Thus, if any income as referred to in sub-section (2) to section 80P of the Act is included in the gross total income of the assessee, the same shall be allowed as a deduction. It is pertinent to note that since the Blue Rose Industrial Premises

The Radhu Mercantile Co. Op. Credit Society Ltd., Kheda vs. The CPC, It Department Jurisdictional AO : the ITO, Ward-1, Nadiad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 587/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2021-22

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

Section 143(1)Section 143(1)(a)Section 8Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

AOP/BOI admitting an income of Rs.7,99,040/-. The extended due date for filing of the return was 15.03.2022. The assessee has shown gross total income of Rs.1,11,21,151/- and claimed deduction under Chapter VIA under Section 80P of the Income Tax Act, 1961 amounting to Rs.1

Balasinor Road Transport Co. Op. Society Ltd., Mahisagar vs. CPC, Bengapuru Present Jurisdiction the ACIT, Anand Circle, Anand

In the result, all the three appeals filed by the assessee are partly allowed

ITA 418/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2021-22

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

Section 143(1)Section 143(1)(a)Section 8Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

AOP/BOI admitting an income of Rs.7,99,040/-. The extended due date for filing of the return was 15.03.2022. The assessee has shown gross total income of Rs.1,11,21,151/- and claimed deduction under Chapter VIA under Section 80P of the Income Tax Act, 1961 amounting to Rs.1

Sahyog Co. Operative Credit Society Limited, Mahisagar vs. CPC, Income Tax Department, Bengaluru Present Jurisdictional ACIT, Anand Circle, Anand

In the result, all the three appeals filed by the assessee are partly allowed

ITA 417/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2021-22

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

Section 143(1)Section 143(1)(a)Section 8Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

AOP/BOI admitting an income of Rs.7,99,040/-. The extended due date for filing of the return was 15.03.2022. The assessee has shown gross total income of Rs.1,11,21,151/- and claimed deduction under Chapter VIA under Section 80P of the Income Tax Act, 1961 amounting to Rs.1

Cidco Employees Co-Op. Credit Society Ltd, Navi Mumbai vs. Ward 28(1)(3), Navi Mumbai

In the result, appeal of the assessee is allowed

ITA 696/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Aug 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Bhupendra Shah, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R
Section 22Section 5Section 56Section 80P

credit facilities to those CIDCO employees who are members of credit society. During the year the assessee has shown income from business with gross total income of Rs. 37,52,545/- and claimed deduction u/s 80P of the Act. The said claim of deduction ... view of the applicable provisions of law. 15.1 Section 80P speaks about deduction in respect of income of co- operative societies from the gross total income referred to in sub- section(2) of the said Section. From the said income, there shall be deducted, in accordance with the provisions

Om Kalpavruksh Co Operative Housing Society Limited, Borivali West vs. Income Tax Officer, Kautilya Bhavan Bkc

In the result, the appeal of the assessee is allowed

ITA 2131/MUM/2024[2021-22]Status: DisposedITAT Mumbai29 Aug 2024AY 2021-22

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhriom Kalpavrruksh Co- V/S. Ito, बनाम Operative Housing Society Kautilya Bhava, Bkc, Ltd. Mumbai-400050 Society Office Om Kalpavruksha, Babhai Gaothan, Eksar Road, Borivali West, Mumbai-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaa04209Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Kalpesh TuralkarFor Respondent: Shri R. R. Makwana
Section 143(1)Section 250Section 80Section 80P(2)(d)

Housing Society. Thus, if any income as referred to in sub-s. (2) to s. 80P of the Act is included in the gross total income of the assessee, the same shall be allowed as a deduction. It is pertinent to note that since the assessee is registered under

Bharat Sanchar Nigam Employees Co-Operative Credit Society Limited, Kalyan vs. Income Tax Officer, National E Assessment Centre Delhi

In the result, appeal of the assessee is allowed

ITA 1293/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Aug 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member)

Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

benefit u/s 80 P(2)(d)? 5. Section 80P provides that in case of assessee being a cooperative society, the gross total income which includes any income referred to sub-section 2 shall be deducted in accordance with subject to provision of this section. Sub-section 2 of section

Ratna Sagar Pvt. Ltd., New Delhi vs. ACIT Central Circle-4, New Delhi

In the result, appeal of the assessee is allowed

ITA 2556/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Aug 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Narinder Kumara.Yr. : 2018-19 M/S Ratna Sagar Pvt. Ltd. Acit, Central Circle-4, C/O M/S Raj Kumar & Associates, Vs. New Delhi L-7A (Lgf), South Extension, Part-Ii, New Delhi – 110 049 (Pan: Aaacr1294C) (Appellant) (Respondent)

For Appellant: : S/Shri Raj Kumar Gupta, CA &For Respondent: Shri Yogeshwar Sharma, Sr. DR
Section 135Section 37Section 37(1)Section 80G

sums on which deduction shall be allowed to the assessee. Section 80G falls in Chapter VIA, which comes into play only after the gross total income has been computed by applying the computation provisions under various heads of income, including the Explanation 2 to section

Maharaja Multi State Co Op. Credit Society Ltd, Satara vs. ITO, Ward 3, Satara

Appeal is allowed in above terms

ITA 942/PUN/2024[2020-21]Status: DisposedITAT Pune28 Aug 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 56Section 80P(2)Section 80P(2)(a)

adjudication of the issue before us. “80P(2)(d) (1). Where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1578/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT
Section 133(6)Section 143(3)Section 147Section 148

Notice u/s 148 of the Act, the assessee has filed the return of income for the AY 2013-14 on 30.11.2020 admitting gross total income of Rs.3,03,791/- During the course of reassessment proceedings, in response to the query u/s 133(6) by the AO, the supplier M/s Venkateshwara

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1577/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT
Section 133(6)Section 143(3)Section 147Section 148

Notice u/s 148 of the Act, the assessee has filed the return of income for the AY 2013-14 on 30.11.2020 admitting gross total income of Rs.3,03,791/- During the course of reassessment proceedings, in response to the query u/s 133(6) by the AO, the supplier M/s Venkateshwara

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1576/CHNY/2024[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT
Section 133(6)Section 143(3)Section 147Section 148

Notice u/s 148 of the Act, the assessee has filed the return of income for the AY 2013-14 on 30.11.2020 admitting gross total income of Rs.3,03,791/- During the course of reassessment proceedings, in response to the query u/s 133(6) by the AO, the supplier M/s Venkateshwara

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1575/CHNY/2024[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT
Section 133(6)Section 143(3)Section 147Section 148

Notice u/s 148 of the Act, the assessee has filed the return of income for the AY 2013-14 on 30.11.2020 admitting gross total income of Rs.3,03,791/- During the course of reassessment proceedings, in response to the query u/s 133(6) by the AO, the supplier M/s Venkateshwara