S.R. RAVISHANKAR,CHAMARAJPET, BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE
In the result, appeal filed by the assessee is dismissed
ITA 1085/BANG/2025[2015-16]Status: DisposedITAT Bangalore13 Nov 2025AY 2015-16
Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan Kassessment Year : 2015-16 Shri. S. R. Ravishankar, Vs. Acit, No.80, 1St Main Road, Central Circle – 2(4), Chamarajpet, Bengaluru- 560018. Bangalore. Pan : Aclpr 5363 C Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 25.09.2025 Date Of Pronouncement : 13.11.2025
For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132Section 132(4)Section 143(2)Section 153ASection 271A
undisclosed income” under Explanation (c) to Section 271AAB and the provisions of section 271AAB are not applicable.
1.5. In support of the above proposition, we rely on the judgement held by Income Tax Appellate Tribunal, “SMC” Jaipur in the case of Shri
Paras Mal Jain V. The DCIT Central Circle-1, Jaipur [ITA No.
353/JP/2022] (Page