RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD
In the result, the appeal of the assessee is partly allowed
ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19
Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.
For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69
33A / 3 M.G.Marg,
Allahabad, was omitted to be recorded in the books of accounts and not included in the return of income for the AY 2018 - 19 had paid due tax even though declared at the time of survey.
4. Because the assessee/appellant had suo-moto paid due tax of Rs.57,16,500.00 vide challan number 00227 dated 22.10.2019, upon
