DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, MANGALORE vs. L JAVERCHAND JEWELLERS PRIVATE LIMITED, MUMBAI
In the result, the appeal filed by the Revenue is dismissed
ITA 1542/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Jan 2025AY 2019-20
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20 L. Javerchand Jewellers Pvt. Ltd. No.1, 2Nd Floor & 3Rd Floor, Choksi Chamber Dcit 1Stagyari Lane Vs. Central Circle-1 Zaveri Bazar Mangaluru Mumbai 400 002
For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Sri V. Parithivel, D.R
Section 132(4)Section 143(1)Section 143(3)Section 153CSection 250Section 270ASection 274
8) of section 270A, he did not point out the specific clauses in section 270A(9) that applies to the action of the assessee. Without making a reference to section 270A(9) of the Act or the clauses (a) to (f) of section 270A(9) of the Act, AO determined that there was under-reporting of income which
