SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR
In the result, the appeal is partly allowed
ITA 343/AGR/2013[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10
Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
Section 10ASection 69
255/-. This enhancement is, hence, is unjustified. The same is deleted.
Ground No.2 is accepted.
17. Coming to Ground No.3, the assessee had filed a revised return on
21.10.2010. Therein, the assessee had declared an amount of Rs.1,75,689/- as
income from interest. This revised return was not treated as a valid return by the
AO, observing that
