M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU
In the result, appeals of the assessee in ITA Nos
ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14
Bench: Shri Chandra Poojari & Shri Keshav Dubey
For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A
bogus purchase. However, whatever purchase confirmed by the parties, he has not offered it as an additional income in his return filed consequent to the search action u/s 153A of the Act. In our opinion, the assessee before the ld. AO clearly brought on record the fact as to why he has not offered the additional income vide its letter
