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Key Topics

Section 142(1)4 Section 1444 Section 271(1)(b)2 Section 143(3)2

GYAN MATA RADHA SATYAM KRIYAYOG ASHRAM RESEARCH INSTITUTE, JHUSI, ALLAHABAD,ALLAHABAD vs. ITO, WARD-1(2), ALLAHABAD, ALLAHABAD

In the result, appeal filed by the assessee is allowed

ITA 95/ALLD/2020[2011-12]Status: DisposedITAT Allahabad25 Feb 2021AY 2011-12

Bench: Shri.Vijay Pal Raoassessment Years: 2011-12 Gyan Mata Radha Satyam Vs. Income Tax Officer, Kriyayog Ashram Research Ward 1(2), Institute, Jhusi, Allahabad Allahabad Tan/Pan:Airpr 1165L (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, Ca Respondent By: Shri A.K. Singh, Cit (Dr) Date Of Hearing: 24.02.2021 Date Of Pronouncement: 25.02.2021 O R D E R

For Appellant: Shri Praveen Godbole, CAFor Respondent: Shri A.K. Singh, CIT (DR)

Section 142(1)Section 143(3)Section 144Section 147Section 271Section 271(1)(b)Section 68

68 of the I.T. Act. (Addition: Rs.11,50,000/-)” 5. Thus, the factum of filing the reply and confirmation by the assessee is an evident from the assessment order and the Assessing Officer has considered the reply of the assessee as well as the confirmation and thereafter framed the assessment u/s. 147 r.w.s. 143(3) of the Act. After filing