M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR
In the result, ground of assessee related addition of interest amount to
ITA 33/ASR/2018[2013-14]Status: DisposedITAT Amritsar27 Jul 2022AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr DR
Section 143(3)Section 194HSection 201Section 250(6)Section 40
section 40(a)(ia) of the Act, ld. AO
added back amount of Rs.8,60,955 as taxable income with the total income of
the assessee. In other issue the interest was added back at Rs.51861/- for the
reason that assessee declared the interest income at 5,56,386/- against the
interest income of 6,08,068/- earned