MR. SALEEM THANGAL KADER PALKAD,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, UDUPI
In the result, the appeals of the assessee are partly allowed
ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16
Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy
For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69
206C to the person furnishing his return of income;
(b) such certificate is produced within a period of two years specified under sub-section (14) of section 155;
(ii) the amount of compulsory deposit, if any, claimed to have been made under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974*);
64[(ca) the return is accompanied