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
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a) CIT — I, Chandigarh v Harjinder Kaur, [2009] 310 ITR 71
(Punjab & Haryana) — (Para — 5) b) CIT, AP-1, Hyderabad v Bake food Products (P) Ltd, [2013]
356 ITR 690 (AP) — (Para —12 to 15) c) Durgapur Passengers Carriers Association v ITO, [2023] 150
Taxmann.com 171 (Kolkata — Trib), in ITA NO.
6o4/Ko1/2022, dt: 20/04/2023 (Para -9) viii