MR. SALEEM THANGAL KADER PALKAD,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, UDUPI
In the result, the appeals of the assessee are partly allowed
ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16
Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy
For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69
delay in filing the appeal is condoned.
3. The brief facts of the case are that the assessee filed income tax return u/s. 139(1) for all the 3 years. Search and seizure action was conducted u/s. 132 of the Act on 01.02.2017 in the business premises of Badagabettu Credit Co-operative Society Ltd., Udupi and documents were seized