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
u/s. 153C and as per the above provisions of section 140A, therefore he is not required to pay entire tax before filing return of income.
16. Further, section 139(9) of the Act is as under:-
“139(9) Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect