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Section 40A(3)4 Section 115B2 Section 692 Section 69A2 Business Income2

M/S SHARP CHUKS AND MACHINES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

The appeal of the assessee is disposed of in the terms as above

ITA 169/ASR/2023[2017-18]Status: DisposedITAT Amritsar13 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Smt. Ratinder Kaur, Sr. DR

Section 1Section 115BSection 153(3)Section 250(6)Section 44ASection 69Section 69A

demonetization period and the appellant to settle the case based on discrepancy noticed by the survey team made a surrendered of sum of Rs.1.61 crores as additional business income for financial year 2016-17 relevant to the Assessment Year under consideration (APB pg. 71). During scrutiny proceedings, the AO accepted the fact that the appellant surrendered a total

M/S SHARP CHUKS AND MACHINES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

M/S SHARP CHUKS AND MACHINES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

THE ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. DARSHAN KUMAR MAHAJAN, PATHANKOT