MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALURU
In the result, the appeals of the assessee are partly allowed
ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18
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
3 (supra), it is noticed that the assessee has not paid the entire tax which was due as per the calculation made by the assessee himself.
14. Section 140A of the Act reads as under:-
“140A. (1) Where any tax is payable on the basis of any return required to be furnished under section 115WD or section 115WH or section
