SRI. GANGASHARA SHETTY, ,DAKSHINA KANNADA vs. INCOME TAX OFFICER, WARD-2(1), MANGALORE
In the result, appeal of the assessee stands allowed
ITA 1633/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Oct 2024AY 2017-18
Bench: Ms. Padmavathy S. & Shri Prakash Chand Yadavassessment Year: 2017-18
For Appellant: Smt. Sunaiana Bhatia, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 147Section 269SSection 271DSection 273BSection 54
271D of the Income Tax Act, 1961 (in short “The Act”) by the AO. Facts leading to file the present appeal are that assessee is an individual and earning salary income. The assessee has not filed its return of income for the year under consideration.
Thereafter, on the basis of some information, the case of the assessee was reopened u/s