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Section 1446 Section 1545 Section 44A3

SH. SIMRANPAL SINGH,PATIALA vs. ITO, PATIALA

In the result, the appeal filed is partly allowed

ITA 702/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Apr 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms.Annapurna Guptash.Simranpal Singh, Vs. The I.T.O., Prop. M/S K.K. Enterprises, Ward 1 # 986/3, Dhobi Ghat, Patiala. Patiala. Pan: Bapps6785N (Appellant) (Respondent)

For Appellant: Shri Rajiv Saldi, AdvFor Respondent: Smt.Chanderkanta, Addl.CIT

Section 142(1)Section 144Section 154Section 44Section 44A

section and it overrides the provisions of ss. 28 to 43C provided the total receipts paid or payable does not exceed Rs.40,00,000. In view of such mandatory provisions, the business income of the assessee carrying on construction activity has to be determined under s. 44AD and not in accordance with the provisions of ss. 28 to 43C. That