CHANDRAKANT GORDHANBHAI PATEL HUF ,DABHOI vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(3), VADODARA, VADODARA
In the result, appeal of the assessee in ITA no
ITA 485/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2012-13
Bench: The Final Hearing Of This Appeal Petition…”
For Appellant: None(Written Submission filed by the assessee)For Respondent: Shri Sanjay Jain, Sr. D.R
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250
194A and TDS of Rs.
2,98,737/- was also deducted from the said interest income by the Executive
Engineer,
Sardar
Sarovar
Narmada
Nigam
Limited . The case of the assessee was reopened by the AO by invoking provisions of Section.147/148 of the Act on the ground that the assessee has not filed its return of income u/s 139, and assessee