KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD
In the result the appeal of the assessee is partly allowed
ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)
b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence of any valid action under section 132 and it also submitted, that since the undisclosed income was not determined on the basis of any search material but framed in a manner similar to normal assessment, the additions made were
