SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA
Appeals are disposed of in the terms and observation made as above
ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A
B K Jain Vs. CIT, (2017) 81
taxmann.com 134 (P&H) has taken judicial notice of the fact that there are instances where during the course of survey the assessee was found to be clearly hiding income but yet there was audacity of being defiant and not filing the return. The Hon'ble court took a view that such cases