PRASANNA KUMAR,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(2), BANGALORE
In the result, the appeal filed by the assessee is allowed
ITA 229/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 May 2022AY 2018-19
Bench: Shri B.R. Baskaranit(It)A No.229/Bang/2022 (Assessment Year:2018-19) Shri Prasanna Kumar Dy. Commissioner Of Income Tax 4-3-298/12, Palemar International Taxation Vs. Bejai Church, Cross Road Circle - 2(2), Bangalore Mangalore 575004 Pan –Bfapk0601P Appellant Respondent Appellant By: Smt. Sheetal, Advocate Respondent By: Shri Ganesh R. Ghale, Advocate Standing Counsel For Revenue Date Of Hearing: 26.05.2022 Date Of Pronouncement: 30.05.2022
For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate
Section 143(3)Section 50C
carry forward of loss
3. The facts relating to the first issue are that the assessee is a non- resident and he filed his return of income declaring total income of Rs.1,01,010/- and claimed refund of tax of Rs.22.63 lakhs. The refund has arisen because, TDS
