In the result, the appeal of the assessee is dismissed for A
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)
delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT