MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALURU
In the result, the appeals of the assessee are partly allowed
ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18
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
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“ii.
The appellant is preferring to argue the appeals on the limited ground of the return of income being defective and the recourse available to the assessing officer in processing a defective return of income. The remaining grounds of appeal may be deemed to be academic and not withdrawn, in the interest of justice and equity
