SMT JAYALAKSHMI ,HASSAN vs. THE INCOME TAX OFFICER WARD-1 , HASSAN
In the result, the assessee’s appeal is allowed
ITA 1056/BANG/2018[2005-06]Status: DisposedITAT Bangalore30 Apr 2019AY 2005-06
Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalesmt. Jayalakshmi, Prop. Vijayalakshmi Granites, No.371, Industrial Area, H.N.Pura Road, Hassan. … Appellant Pan:Abgph 7269 E Vs. Income-Tax Officer, Ward-1, Hassan. … Respondent Appellant By : Shri V.Srinivasan, Advocate. Respondent By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr) Date Of Hearing: 28/03/2019 Date Of Pronouncement: 30/04/2019 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed Appeal Against The Order Of The Cit(A) Passed U/S 271(1)(C) & 250 Of The Income-Tax Act,1961 ['The Act'].
For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(1)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)Section 274Section 40Section 40A(3)
section 40(A)(3) r.w. rule 6DD made disallowance u/s 40A(3) and also unaccounted purchases and assessed the total income of Rs.7,69,300/- vide order u/s 143(3) dated
31/12/2007. But the assessment order was set aside u/s 263
order and the AO, as per the directions of the CIT u/s 263, passed the assessment order u/s