ABHINANDAN SHANTHINATH SALIGRAMA ,MYSORE vs. DCIT-1(1) & TPS, MYSORE
In the result, the appeal filed by the assessee is partly allowed for the statistical purposes
ITA 2209/BANG/2025[2023-24]Status: DisposedITAT Bangalore30 Mar 2026AY 2023-24
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2023-24
For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, D.R
Section 133(6)Section 139(1)Section 140BSection 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69A
1) of the Act, the assessee chosen old tax regime and claimed deduction under Chapter-VIA of the Act amounting to Rs.4,75,000/- and claimed refund of Rs.2,08,020/-.
The assessee after receiving notice u/s. 143(2) of the Act dated
19/06/2024 immediately updated his return of income on 25/06/2024 by revising his particulars of income as well