ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA
In the result, appeal filed by the Revenue in ITA no
ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C
reassessment order dated 22.11.2017, u/s 144 read with Section 147 of the 1961 Act, by holding as under:
“ 4. The one of the reasons of reopening of case is that the assessee had shown
Rs. 17,12,601/- as income from interest in the Part B of Annexure-I in audit report in 3CD. However, he offered