2 results for “section 68”+ Section 132Aclear
Sorted by relevance
In the result, the appeal of the assesse is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68 of the Act. 3. Aggrieved from the assessment order, the assessee filed appeal before the Ld. CIT(A)-5, Ludhiana. During the course of appellate proceedings, the assessee filed additional evidence u/s 46A of the Act. The appeal of the assessee was dismissed vide order dated 28.04.2014 and admission of additional evidence filed was rejected. The assessee filed appeal