PURADAKOPPALU BATTEGOWDA KARIGOWDA,MANDYA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU
In the result, the appeals are allowed in favour of the assessee
ITA 1023/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Feb 2023AY 2018-19
Bench: Shri N.V. Vasudevan & Ms. Padmavathy S
For Appellant: S/Shri K.R. Vasudevan & Ankur Pai, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 131Section 132Section 143(3)Section 153ASection 40ASection 40A(3)
section 40A(3) and rule 6DD(j). Since we have agreed with the primary finding recorded by the Tribunal, we think it is not necessary for us to go into the alternative finding recorded by the Tribunal.
With these observations, questions Nos. 1 and 3 are answered in the affirmative, that is, in favour of the assessee and against
