SHRI TEJPAL SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, appeal of the assesseeITA No
ITA 266/ASR/2023[2018-19]Status: DisposedITAT Amritsar06 Dec 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 266/Asr/2023 Assessment Year: 2018-19
Section 115BSection 133ASection 143(3)Section 250(6)Section 69A
155 Taxmann.com 293 (Asr Trib.). The
relevant paragraphs are reproduced as below: -
“6. We heard the rival submission and considered the documents available in the record. During survey proceeding the assessee surrendered total income of Rs. 29 lacs out of which amount to Rs.
14,23,000/- was related to other discrepancies/miscellaneous business income which was treated as income
