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1 result for “condonation of delay”+ Section 44Aclear

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Key Topics

Section 1444Section 142(1)3Section 69A2Section 115B2

OLIVIA MIRANDA,MOODBIDRI vs. INCOME TAX OFFICER, WARD-2(2), MANGALURU

In the result, the appeal by the assessee is partly allowed

ITA 1151/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Sept 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sriram V. Rao, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 142(1)Section 144Section 69A

section 115BBE of the Act in the assessment u/s. 144 of the Act. Aggrieved from the above ITA No.1151/Bang/2024. Page 3 of 7 order, the assessee filed appeal before the First Appellate Authority (FAA). 5. The ld. FAA dismissed the legal ground raised by the assessee and on merits he noted that the cash deposits during the demonetisation period