SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE
In the result, the appeals by the assessee in ITA Nos
ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15
Bench: Shri Chandra Poojari & Shri George George K.
For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)
Housing
Development Co. (supra) and submitted that u/s. 153A of the Act, the AO can take note of the income disclosed in the earlier return, any undisclosed income found during the search and also any other income which is not disclosed in the earlier return or which is not unearthed during the search in order to find out what
